Many types of vouchers are used in accounting. These are used for recording the transactions as a source document. Following are some of the types of these vouchers: Payment: These types of vouchers are a proof of payment by cheque or cash, these vouchers help in the recording of the receipts. If the payment is received from a customer, then a voucher will be prepared as a proof to the transaction. This voucher is made as a proof to the purchase. This helps in determining whether the entity has actually carried out the purchase. These vouchers are a proof of the sale of inventory to the customer and help in establishing that sale is not fictitious.

1.  Primary voucher : transaction is called primary voucher. The cash memo, invoice or bills are primary vouchers.
2.           SECONDARY: Duplicate or secondary evidence may be collected in the absence of original vouchers. It is called secondary voucher, like duplicate bills, carbon copies, and copy of resolution.

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