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Journal Vouchers

A journal voucher is a document on which is stored the essential information about an accounting transaction. This voucher contains a unique identifying number, the transaction date, transaction description, and transaction amount. It also contains the accounts impacted, supporting references to documentary evidence, and authorizing signatures.

Journal Voucher is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded.

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Journal Vouchers

This is a form of document showing the company details (Name, address, contact number, email, and TIN), the journal number and document reference, the debited and credited amounts, and the name and electronic signature of the person who submitted, checked, approved, and received the document