Question

What is the difference between source documents and vouchers?

Answer 1

Difference between source documents and vouchers are:
$$\begin{array}{cc}\text{Source Documents}& \text{Vouchers}\\ \text{It is a support to the voucher.}& \text{Voucher is supported by source document}\\ \text{It is not prepared to record transactions.}& \text{It is prepared for the purpose of recording of transactions.}\\ \text{It contains full details of a}& \text{It puts emphasis on which account is to be}\\ \text{transaction}& \text{debited and which account is to be credited.}\\ \text{It is evidence of the transaction.}& \text{It is a document of correct recording of a transaction.}\end{array}$$