Accounting vouchers may be classified as cash vouchers, debit vouchers, credit vouchers, journal vouchers, etc.
There is no set format.
A transaction with one debit and one credit is a simple transaction and the accounting vouchers prepared for such transaction is known as Transaction Voucher.
Transactions with multiple debits and multiple credits are called complex transactions and the accounting voucher prepared for such transaction is known as Complex Voucher/ Journal Voucher.
The design of the accounting vouchers depends upon the nature, requirement and convenience of the business. There is no set format of an accounting voucher.
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