What is the meaning of Vouchers? Describe the types of Accounting Vouchers.

Voucher – Voucher is a document providing evidence of some business transactions. Whenever a transaction takes place, evidence to that effect is also established. Such evidences are source documents i.e. Cash Memo, Cheque, Debit and Credit Notes etc.

Types of Accounting Vouchers:

• Cash Vouchers
• Non-Cash Vouchers