{"id":211440,"date":"2025-02-19T15:04:14","date_gmt":"2025-02-19T14:04:14","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=211440"},"modified":"2025-07-14T15:31:48","modified_gmt":"2025-07-14T13:31:48","slug":"voucher-accounting","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/en\/glossary\/voucher-accounting\/","title":{"rendered":"Voucher accounting"},"content":{"rendered":"<div class=\"gb-container gb-container-bff3e728\">\n<div class=\"gb-container gb-container-21f239a0\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-21d3b66e\">\n<div class=\"gb-grid-column gb-grid-column-8f04805b\"><div class=\"gb-container gb-container-8f04805b\">\n\n<p>This not only creates clarity and transparency for the company itself, but also an advantageous starting point for audits.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\">How does voucher accounting work?<\/h2>\n\n\n\n<p>Document accounting is used for debtors (receivables) and creditors (payables). In accounting, all vouchers must be collected in a basic register. This is done <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">systematically<\/mark>: all documents are numbered by the employees according to a fixed scheme. The <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">voucher number <\/mark>is used to identify the voucher in accounting and to link the transaction to the corresponding accounts. To summarize:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">One voucher number per document<\/mark>: This number is unique and consecutive.<\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Function of the voucher number<\/mark>: Used both for sorting and as a reference to the corresponding transaction.<\/li>\n<\/ul>\n\n\n\n<p>Only in the next step is the allocation to the respective G\/L and personal accounts carried out. The amounts of the <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">collected receipts are added together<\/mark>. The posting is then made directly from the vouchers.<\/p>\n\n\n<div class=\"gb-container gb-container-b860e3f3\">\n\n<p class=\"gb-headline gb-headline-dabaf045 gb-headline-small\"><span class=\"gb-icon\"><svg xml:space=\"preserve\" viewBox=\"0 0 400 400\" y=\"0px\" x=\"0px\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" version=\"1.1\">\n<g>\n\t<g>\n\t\t<g>\n\t\t\t<path 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d=\"M86.7,202.7c-8.2,1.7-16.4,3.4-24.7,5.1c-11.8,2.4-23.7,4.8-35.6,6.9c-2.4,0.4-4.8,0.8-7.2,1.2\n\t\t\tc-0.5,0.1-1,0.1-1.5,0.2c-0.1,0-0.3,0-0.4,0.1c0.2,0,0.3,0,0,0c-0.1,0-0.2,0-0.3,0c0.1,0,0.2,0,0.3,0c0,0-0.1,0-0.1,0\n\t\t\tc-0.7,0.1-1.3,0.2-2,0.2c-1.7,0.1-3.3,1.4-3.2,3.2c0.1,1.7,1.4,3.4,3.2,3.2c3.7-0.3,7.3-1,10.9-1.6c5.5-1,11.1-2,16.6-3.1\n\t\t\tc11.7-2.3,23.4-4.7,35.1-7.1c3.5-0.7,7.1-1.5,10.6-2.2c1.7-0.4,2.7-2.4,2.3-4C90.2,203.2,88.4,202.3,86.7,202.7z\" fill=\"#1D1D1B\"><\/path>\n\t<\/g>\n<\/g>\n<\/svg>\n<\/span><\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-ee18a451 gb-headline-text gb-headline-small\">Addition strips &amp; pagination stamps<\/h3>\n\n\n\n<p><strong>Addition strips<\/strong>: In traditional accounting, the totals of vouchers are often documented using an addition strip. In digital voucher accounting, the accounting software takes over this function and automatically creates reports with the added amounts.<\/p>\n\n\n\n<p><strong>Pagination stamp<\/strong>: A pagination stamp is used to number receipts consecutively. This function is also performed by the software in digital accounting, which automatically assigns unique document numbers.<\/p>\n\n\n\n<p>And yes, both terms come from good old traditional accounting, from the days of paper invoices, receipts and till receipts &#8211; almost nostalgic, isn&#8217;t it?<\/p>\n\n<\/div>\n\n\n<h3 class=\"gb-headline gb-headline-ff6440dc gb-headline-text gb-headline-medium\">Advantages of voucher accounting<\/h3>\n\n\n\n<p>As a form of accounting, voucher accounting offers numerous advantages.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Transparency<\/strong>: all financial transactions remain clearly documented and traceable.<\/li>\n\n\n\n<li><strong>Precision<\/strong>: Errors are minimized as every entry is backed up by a voucher.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/easy-software.com\/en\/glossary\/audit-proof\/\">Audit proof <\/a>and security<\/strong>: All necessary documents are quickly available for audits by auditors.<\/li>\n\n\n\n<li><strong>Efficiency<\/strong>: The systematic recording and numbering of receipts makes bookkeeping easier and saves time.<\/li>\n\n\n\n<li><strong>Legal certainty<\/strong>: Compliance with legal regulations is guaranteed by complete documentation.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"gb-headline gb-headline-ec4df682 gb-headline-text gb-headline-medium\">Why voucher accounting?<\/h2>\n\n\n\n<p>Voucher accounting is therefore an <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">indispensable part of bookkeeping<\/mark>. It ensures that all of a company&#8217;s business transactions are fully documented. A voucher is created from every business transaction, which forms the basis for precise and transparent bookkeeping. <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Important to know<\/mark>: This form of bookkeeping is <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">just one of many others<\/mark>, such as the \u201cFrench form\u201d or \u201cdouble-entry bookkeeping\u201d.&nbsp; Which form of bookkeeping you choose depends on the diverse requirements of your business or company.<\/p>\n\n\n\n<div style=\"height:78px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"gb-grid-wrapper gb-grid-wrapper-34d707ad\">\n<div class=\"gb-grid-column gb-grid-column-263b87e8\"><div class=\"gb-container gb-container-263b87e8 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/en\/easy-archive\/\" aria-label=\"Produkt easy archive\"><\/a>\n<div class=\"gb-container gb-container-83bbd9f5\">\n\n<h2 class=\"gb-headline gb-headline-f1351a64 gb-headline-text gb-headline-marked-headline\"><span>easy<mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-blue-color\">archive<\/mark><\/span><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-a528023f\"><\/div>\n\n<div class=\"gb-container gb-container-47fbb579\">\n\n<p class=\"has-easy-white-color has-text-color\">Archive data securely and compliant.<\/p>\n\n\n\n<span class=\"gb-button gb-button-501466f7 gb-button-text-btn\"><span class=\"gb-button-text\">discover easy archive<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xml:space=\"preserve\" viewBox=\"0 0 48 48\">  <path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-f128ee47\"><div class=\"gb-container gb-container-f128ee47 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/en\/easy-invoice\/\" aria-label=\"Produkt easy invoice\"><\/a>\n<div class=\"gb-container gb-container-c04dbf16\">\n\n<h2 class=\"gb-headline gb-headline-ce2ee10a gb-headline-text gb-headline-marked-headline\"><span>easy<mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-cyan-color\">invoice<\/mark><\/span><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-8d143e20\"><\/div>\n\n<div class=\"gb-container gb-container-3ce29d23\">\n\n<p class=\"has-easy-white-color has-text-color\">Digitally verify and approve invoices.<\/p>\n\n\n\n<span class=\"gb-button gb-button-7d5837a9 gb-button-text-btn\"><span class=\"gb-button-text\">discover easy invoice<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xml:space=\"preserve\" viewBox=\"0 0 48 48\">  <path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Voucher accounting is a special form of bookkeeping. Its main objective is to document all of a company&#8217;s financial transactions using vouchers. This ensures the completeness and accuracy of all postings. <\/p>\n","protected":false},"author":64,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-211440","glossar","type-glossar","status-publish","format-standard","hentry","no-featured-image-padding"],"acf":[],"_links":{"self":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar\/211440","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/types\/glossar"}],"author":[{"embeddable":true,"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/users\/64"}],"version-history":[{"count":0,"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar\/211440\/revisions"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/media?parent=211440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}