A voucher is a document that is raised by a business to its supplier, with regards to the payment to be made by the supplier at a future date.
A voucher contains the following information:
- The date on which payment should be made.
- The amount to be paid.
- The identification number of the supplier.
- Any applicable early payment discount terms.
- An approval signature or stamp.
- The accounts to be charged to record the liability
Also see: Difference Between Source Document and Voucher