Enter the voucher number, date, department and the person being paid, then list each expense line with its account head and amount. The total and the amount in words fill in automatically. Print the voucher, attach the receipt, and collect the signatures.
It is the slip that records a small cash payment made from the office cash float — taxi fare, courier charges, stationery, refreshments. It documents who received the money, what it was for, which account head it belongs to, and who authorised it.
Because cash leaves no bank trail. A signed voucher with a receipt attached is the only evidence an auditor has that the money was spent on business. Vouchers also let you reconcile the cash box: opening float minus vouchers should equal the cash remaining.
The original bill or receipt for the expense, stapled to the voucher and filed in voucher-number order. If no receipt exists, note that on the voucher and have the approver initial it, since unsupported cash payments are the first thing an auditor questions.