What is an accounting voucher? Download the common accounting voucher

What is an accounting voucher? When is this voucher used? Are accounting vouchers different from vouchers? In the following article, Viindoo will summarize detailed information related to accounting vouchers. Follow us for answers to these questions.

What is an accounting voucher?

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Accounting vouchers are documents made by accountants. This voucher plays the role of managing and planning all kinds of documents through clear, complete, accurate, and detailed recording. Based on this voucher, accountants can easily and conveniently record transactions into ledgers or documents.

Download accounting voucher format:

  • Excel accounting voucher: Download HERE
  • Transferring accounting voucher: Download HERE
  • General accounting form: Download HERE


What is an accounting voucher?

Making accounting vouchers can assist accountants in fully accounting for transactions that are not included in the available forms. This voucher can record many related accounting transactions at the same time.

To better understand, please refer to the example of transferring VAT on imported goods to the deductible tax of a shipment:


  • When receiving money, you must record documents in the receivable section; 
  • Spending money is recorded in the part to be paid; 
  • Log back into the purchase contract. 

Applying how to write accounting vouchers, accountants only need to make accounting vouchers and record them in N13312/C33332.

>>>> See More: How to prepare the most accurate and complete annual financial statements 2023

When is the accounting voucher used?

The accounting voucher is used to update and illustrate the entries, so it will be used in the following cases:

  • End of accounting entries.
  • Entry to deduct value-added tax at the end of the month.
  • Adjustment entry.
  • Allocation entry.
  • Illustrate some other accounting operations without vouchers.

The accounting voucher is used to update the accounting entries

The accounting voucher is used to update the accounting entries.


When transferring the value-added tax of imported goods into the deducted VAT in a shipment, we make an accounting voucher and record:

  • Debit 13312 
  • Credit 3332

When corporate income tax arrears in 2021, we make an accounting voucher and record:

  • Debit 4211
  • Credit 3334

>>>> See More: The most complete Account receivable template [Free Download]

What Is Included in an Accounting Voucher?

A voucher typically includes several key elements and information. Here is what is commonly included in a voucher:

  • Voucher Number: A unique identification number assigned to the voucher for reference and tracking purposes.
  • Date: The date when the voucher is created or issued.
  • Vendor/Supplier Information: The name and contact details of the vendor or supplier associated with the transaction.
  • Description of Goods or Services: A detailed description of the goods or services provided by the vendor.
  • Quantity and Unit Price: The quantity of the goods or services purchased and the unit price for each item.
  • Total Amount: The total amount payable to the vendor, calculated by multiplying the quantity by the unit price.
  • Payment Terms: The agreed-upon terms for payment, including the due date and any applicable discounts or penalties.
  • Purchase Order (PO) Number: If a purchase order was issued, the voucher may reference the corresponding PO number.
  • Supporting Documents: Copies of relevant documents, such as supplier invoices, receipts, delivery notes, or contracts, that validate the transaction.
  • Approvals and Signatures: The voucher may require signatures from authorized personnel, such as managers or supervisors, to indicate approval and authorization of the transaction.
  • General Ledger Codes: The account codes or chart of accounts references that indicate the specific expense or revenue accounts associated with the transaction.
  • Payment Information: If the voucher is used for payment, it may include details such as the payment method, bank account information, and payment reference numbers.

It's important to note that the specific elements included in a voucher may vary depending on the organization's internal processes and requirements.

what is an accounting voucher

Accounting Voucher including

Distinguish accounting vouchers and accounting documents

Following we will analyze the definition and purpose of accounting vouchers and vouchers to distinguish the difference between the two types:

Paper type
Accounting Vouchers
Accounting Documents
The basis for recording information in the book when there are no documents to record accurately and in detail.
A type of paper used to record problems that have arisen and been completed for use as a basis for bookkeeping.
Accounting for transactions without accompanying documents and for internal use only.
Use in internal papers and important documents, serving the inspection and evaluation of agencies when required. bridge. 

This is evidence to prove assets and papers before the law.
No specific name and form
Each document has a name and available forms such as: Timesheet, salary payment, receipt, payment voucher,...

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Why Is an Accounting Voucher Important?

The significance of a voucher stems from its role as an internal control mechanism in accounting, guaranteeing proper authorization of payments and verifying the receipt of purchased items.

Yes, accounting vouchers can serve as supporting documents for tax purposes. They provide evidence of expenses incurred, helping businesses comply with tax regulations and provide accurate financial information for tax reporting.

Yes, accounting vouchers are an integral part of the double-entry bookkeeping system. They help maintain the balance between debit and credit entries and ensure accurate recording of financial transactions.

Yes, accounting vouchers are commonly used in computerized accounting systems. They can be created, stored, and managed electronically, streamlining the accounting process and facilitating efficient record-keeping.

The above article of Viindoo has introduced detailed answer for “What is an accounting voucher?” We hope that the above information has been of some help to our readers.

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What is an accounting voucher? Download the common accounting voucher
Viindoo Technology Joint Stock Company, Trần Thị Lâm Anh January 6, 2023