What is a journal voucher?

The entries such as "Rectification Entries", "Adjustment Entries", "Closing or Opening Entries" and Making or Providing for estimates are passed through an internal document called Journal Voucher.

Book Entries are classified as:

1) Purchase Order Based Entries - Booking expenses and liability via GRN against a P.O

2) Sales Order Based Entries - Booking Sales & Scrap Sales

3) Treasury Entries - Entries involving Bank or Cash

4) Debit Notes

5) Credit Notes

6) Journal Entries

Journal Voucher is the document through which the Journal Entries are made into the books.