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The voucher number of an entry is always the internal number. For most entries, there is a (paper) voucher that is the basis for this number. An example of this is the sequence number on your bank statement: you record this as the voucher number when you enter the bank statement.

Companies use vouchers to gather and file supporting documents that are required to approve and track payments of liabilities. Vouchers are used by accounts payable (short-term bills owed by companies to suppliers), invoicing and payroll.

Voucher. noun [ C ] /?v??·t??r/ a piece of paper that is a record of money paid or one that can be used to pay for particular goods or services: Just present your travel voucher to the airline ticket agent, and she will give you the tickets.