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The three types of vouchers are debit or payment voucher, credit or receipt voucher, supporting voucher and transfer voucher.

A voucher has the following features: It is written documentary evidence. It supports the entry, that appears in the company's books of account. It states complete details of the transaction. It justifies the correctness of the entries made in the books. It is pre-numbered, which helps in simplifying the audit trail.

Types of vouchers Explained (1) Receipt voucher- It is also called a credit voucher. ... (2) Payment voucher- It is also called a debit voucher. ... (3) Journal voucher- A journal voucher is also called a non-cash voucher or transfer voucher.

Types of Voucher Primary Voucher ? Original copy of written supporting document is called primary voucher. Like purchase Bill, cash memo, pay-in-slip, etc. Collateral Voucher ? Copies of supporting documents which are not available in original are collateral voucher like duplicate or carbon copy of sale invoice.

A voucher typically contains the following information: The identification number of the supplier. The amount to be paid. The date on which payment should be made. The accounts to be charged to record the liability. Any applicable early payment discount terms. An approval signature or stamp.

Types of vouchers Explained (1) Receipt voucher- It is also called a credit voucher. ... (2) Payment voucher- It is also called a debit voucher. ... (3) Journal voucher- A journal voucher is also called a non-cash voucher or transfer voucher.

Voucher is classified in three types which are as follows: Transaction Voucher. Compound Voucher. Complex voucher.