Definition

A Supporting Voucher is an internal accounting document (such as a payment voucher, receipt voucher, or journal voucher) used to validate a financial transaction.

Key Points

• Acts as proof for accounting entries
• Required for audit and tax compliance
• Often paired with invoices and bank evidence
• Ensures accuracy and proper bookkeeping controls

Example

A payment voucher plus bank transfer confirmation are attached to a supplier payment record to support the transaction.