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Voucher › Payment voucher format
Payment voucher format: what to put on it
A payment voucher is the office's own record that money was paid out. It answers four questions your accountant or auditor will ask later: who was paid, why, how much, and who allowed it.
The parts of a payment voucher
- The heading "Payment Voucher". Some offices print "Cash Voucher" or "Debit Voucher"; they mean the same thing.
- Your business name and address at the top, so the voucher clearly belongs to your books.
- Voucher number and date. Use one running series per financial year, for example PV/26-27/001. The date is the day the money was paid, not the day of the bill.
- Paid to: the name of the person or firm who received the money, with phone or address if you have it.
- Particulars: what the payment was for, in plain words. "Auto fare to bank and back, 3 Nov" is better than "Conveyance".
- Account head: the expense or ledger the payment goes to, such as Travel and conveyance or Repairs and maintenance. This is what lets your accountant post it quickly.
- Amount for each line, the total, and the total in words.
- Mode of payment: cash, UPI, cheque, bank transfer, card or demand draft, with the cheque or reference number and date.
- Narration: a line or two more if needed, for example the bill number it settles.
- Signatures: Prepared by, Approved by, and the receiver's signature. For cash over ₹5,000 the receiver signs across a ₹1 revenue stamp.
A sample
| # | Particulars | Account head | Amount |
|---|---|---|---|
| 1 | Plumber: leaking tap and pipe in store room | Repairs and maintenance | ₹1,450 |
| 2 | Pipe fittings bought by plumber | Repairs and maintenance | ₹380 |
| 3 | Tempo from godown to shop, 12 cartons | Freight and cartage | ₹600 |
Total ₹2,430. In words: Rupees Two Thousand Four Hundred Thirty Only. Paid to Ramesh Kumar by cash on 4 Nov 2026. Narration: "Store room repair as per his slip no. 57; tempo booked by him." Prepared by Anita, approved by Mr. Sharma, signed by Ramesh Kumar.
One voucher or many?
Write one voucher for each payment to one person. If the same person is paid for several things at the same time, put them on separate lines of the same voucher, as in the sample. Do not mix two different payees on one voucher: if one of them later disputes the amount, the paper will not help you.
Common mistakes
- No receiver's signature. Without it the voucher only shows that you say you paid. Ask the receiver to sign before the cash leaves your hand.
- Vague particulars such as "Misc. ₹4,000". Auditors question such lines first. Use Miscellaneous only for small amounts that fit nowhere else.
- Gaps in numbering. If a voucher is spoilt, keep it marked "Cancelled" instead of tearing it out.
- Figures and words that do not match. The maker writes the words from the total, so they always agree.
- The supplier's bill not attached. When the payee gave a bill, write its number in the narration and staple it to the voucher.
Making it here
The voucher maker prints all of the above on one A5 or A4 page. For petty expenses that happen many times a day, keep a running record in the petty cash book as well, and write the voucher numbers there. To see where the voucher fits among other accounting papers, read types of vouchers in accounting.