Accounting
Vouchers & Journals
A voucher is a manual accounting entry with a name, a date, a maker and — where the business wants it — approvers. Everything the operation doesn't post itself comes through here.
The voucher types
| Type | What it records |
|---|---|
| Debit Voucher (DV) | Money going out — paying a supplier, rent, an expense settled from bank or cash. |
| Credit Voucher (CV) | Money coming in outside the POS — a receivable collected directly, a refund received. |
| Journal Voucher (JV) | A pure ledger movement with no cash — corrections, accruals, transfers between heads. See Journal Entries. |
| Expense Voucher (EXV) | Day-to-day expenses, the petty-cash workhorse. |
| Income Voucher (INV) | Non-sales income — scrap sales, rebates. |
| Contra | Movements between your own cash/bank accounts — a deposit of drawer cash, a transfer between banks. |
System vouchers
The automatic postings — daily sales, consumption, register settlements, bank sweeps — appear as system-generated vouchers, clearly marked. They are your source documents, not your workload: they never queue for approval and are not edited by hand. If a system voucher is wrong, the operation behind it is wrong — fix that (or repair it with support), and the voucher follows.
Discipline that pays
- Every voucher tells its story: date it really happened, a narration a stranger can follow, the reference (invoice number, cheque number) attached.
- Enter promptly. A voucher entered the day it happened is a record; the same voucher entered at month-end from a shoebox is an estimate.
- Vouchers dated into a closed financial year are refused — corrections belong in the current period, clearly referenced.