• Overview
• Basis of all systems
  • Vouchers
• Survival system
• Developing systems
• Cash and accruals accounting
• Advances and loans
• Financial reports

• Case studies
• Resources

Vouchers (page 1 of 3)

The pieces of paper which explain and justify each transaction are often called vouchers. These are provided for both money going out and and money coming in.

Money going out (payments)

A typical voucher for money going out is:

• A pre-printed receipt provided, filled out and signed by a supplier. Pre-printed receipt
• A pre-printed page from the team member's own receipt book, filled out by the team member and signed by the supplier. Receipt book page
• A receipt for money given to a team member, e.g. as an advance, filled out by the person handling cash. It is signed by the team member when they receive the money.
• One or several formal documents relating to a payment: an invoice from the supplier, a delivery note, tender documents or supply contracts.

All these are usually filed under a cover sheet for each transaction, called a Payments voucher.

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