What is a Journal Voucher?

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.

A journal voucher is a written authorization to make a transaction entry. Thus, the accounting staff is not allowed to record an accounting transaction until the associated journal voucher has been approved by an authorized person. Given this authorization aspect of journal vouchers, they are a key document that is routinely examined by auditors as part of their audit procedures.