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Journal Vouchers

The standardized, regulated form for logging business transactions and their monetary value into the t-accounts of the accounting journal as either debits or credits. Journal entries must balance (with equal debit and credit values) and most are backed up with a piece of paper, a receipt, a bill, an invoice, or some other direct record of the transaction, making it easy to record and to maintain traceability for each transaction.


Substantive documentation supporting a vendor, price or product selection.