Journal Voucher

Journal Voucher has also known as JV is a document in accounting that contains information about a financial transaction. The Journal Voucher has the following information:

  1. Transaction date
  2. Unique identifying number
  3. Transaction amount
  4. Transaction description
  5. Accounts impacted
  6. Authorized signature
  7. Signature of maker

In accounting, every transaction has a physical backup in the form of documentary proof. This proof is known as Journal Voucher. Journal Voucher is considered as the base for recording the particular financial transaction in the books. Auditors generally scrutinize the journal voucher as part of their audit practice.