What is the use of a journal voucher in accounting?Įxplanation Every transaction requires some sort of physical backup, which forms a base for it.

Journal vouchers include the names of accounts affected, the date of the transaction, a description of the transaction, signatures of authorizing parties, and other details critical to proper accounting procedures. An accounting record that notes the details of a transaction for record keeping and auditing purposes. A journal voucher is a written authorization to make a transaction entry, and so is a key document that is examined by auditors as part of their audit procedures. 1' and 'Alsiyadun'.What is the purpose of a journal voucher?Ī journal voucher is a document on which is stored the essential information about an accounting transaction.

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