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Credit Voucher

What is a Voucher?

A voucher is a document that acts as a proof of statement for accounting transactions. Basically, it is a statement that shows goods or services purchased, services provided, authorizing the payment, and adding in the ledger account where all the transactions get recorded.

What is a Credit Voucher?

A credit Voucher is a document that records accounting transactions and contains monetary value including cash payments when payment is made. Basically, it is a voucher that records a cash or cheque payment. The credit voucher is also known as ‘Receipt Voucher’.  Credit or Receipt Voucher is of two types;

  • Bank credit/receipt voucher – It represents receipt of cash in hand.
  • Cash credit/receipt voucher- It represents receipt of cheque or DD (demand draft).

Types of Vouchers in Accounting:

  • Debit / Payment Voucher
  • Credit / Receipt Voucher
  • Supporting Voucher
  • Non-cash Voucher

 

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