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Journal vouchers are financial term. In every business, an authentic written document is required for every financial transaction. Journal vouchers are such written documents which are very significant for audit. In a business it is mainly required for-

• Opening balance

• Purchase of any kind of asset on credit

• Sale of any kind of asset on credit

• All kind of entries

• Business expenditure on credit

• Provision for any kind of business expenditure

• Gross income

• Purchase or sales return voucher.

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Required documents for making journal vouchers

For making journal vouchers, in a business some specific documents are required such as-

• Invoice of non-trading items.

• Debit or credit notes for all available services or the services that are provided

• Debit and credit notes for all kind of adjustment including of material returns.

• The voucher for all the payment which have been paid already.

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Some important notes

For making it more authentic few steps need to be taken, they are –

• All the supportive documents, those are attached with the vouchers must be authentic, perfectly checked and passed by the concerned authorities.

• Prove for justifying all the transactions must be Authentic and approved by the skilled authorities.

• If any adjustment and correction is there then it should be logical and all the supportive paper work should be attached with it.

• The amount of the voucher must be written both in words and indigits.

• It must be signed by the concerned authorities such as accountants and the concerned and authorized person.

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