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Payment Voucher

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Business Documents as a Source of Information

MS: Baucar · EN: Payment Voucher · ZH: 付款凭单

Meaning

A payment voucher is a source document that serves as proof that a payment has been approved and made by the business. It is usually supported by other documents such as a receipt or invoice and contains details plus an authorising signature. The voucher is important for internal control and for recording expenses.

Example

Bersih Enterprise pays an electricity bill of RM300 and prepares a payment voucher signed by the manager before the money is paid out.

Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4

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