Voucher in Accounting – Class XI Accounts

Voucher in Accounting – Meaning of Voucher:

A Voucher in Accounting is a document , which provides the evidence of the occurrence of a transactions is called Voucher. Voucher is also called the Source Document . A voucher is also prepared to show the necessary details in respect of a transaction where there may not be any documentary evidence, particularly in respect of small transactions like petty expenses.




Vouchers in accounting can be classified into the following categories : –

  • Cash vouchers,
  • Debit vouchers,
  • Credit vouchers,
  • Journal vouchers, etc.

There are no set formats of accounting vouchers , and these are prepared by different organisations depending on the nature of the transaction.

Transaction Voucher  

Transaction Voucher in accounting records a transaction with one debit and one credit.

Compound voucher  

Compound voucher  records a transaction that entails

  • multiple debits and one credit;
    Multiple s credit/and one debit

Compound vouchers can be further divided into :

(a) Debit Voucher or

(b) Credit Voucher;




Complex Voucher / Journal Voucher

Complex Voucher or Journal Voucher in Accounting records transactions with multiple debits and multiple credits

Format and Elements of Vouchers

Since there is no set format for an accounting voucher,  depending upon the nature, requirement and convenience of the business, Different types of accounting voucher exist.  Where, separate vouchers are made for separate items of expenses ,  in order to distinguish them, the business uses  different colour papers and different fonts . in order to be useful, an accounting voucher  should contain  the following essential elements :

  • It should be made  on a good quality paper;
  • Name of the firm/company/ business/ enterprise  must be printed on the top of the voucher ;
  • Date of entering into a transaction  should be   mentioned all the voucher ;
  •  All the vouchers should be made    in a serial order based on the date on which the transactions have been entered into;
  • Name of the account to be debited or credited  should be mentioned;
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