Manual 3-T Tigray Region Accounting System at RSB Volume 1 Version 3.1
Chapter 5. Vouchers
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CHAPTER 5
Vouchers
Forms and processes described in this chapter are common to all transactions. There are
three broad categories of transactions:
 Cash receipts.
 Cash payments.
 Transactions that do not involve the movement of cash.
This Chapter contains the following sections:
 Capturing Cash Receipt Transactions: Receipt Voucher.
 Capturing Cash Payment Transactions at RSB: Payment Vouchers
o Suspense Payment Voucher
o Cash Payment Voucher
o Bank Payment Voucher
 Capturing Transactions Without Cash Movement: Journal Voucher.
Capturing Cash Receipt Transactions: Receipt Voucher
A cash receipt transaction arises in four circumstances:
 Cash is received in the form of currency
 Cash is received in the form of checks
 Cash is deposited in the bank and evidenced by a bank deposit slip
 Cash is transferred to a bank account and evidenced by a bank advice
The source document to record cash received in any of the above forms is the Receipt
Voucher shown in Figure 5.1.
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Figure 5.1
Receipt Voucher
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Purpose
The Receipt Voucher is used to acknowledge and evidence the receipt of cash, checks, direct
deposit of cash into the bank and bank transfers, and serves as a source document to record
the transaction into the accounting records.
Maintenance
The accountant at RSB maintains the Receipt Voucher. In addition, where other persons are
authorized by a BI to collect cash in the form of currency, such authorized personnel will
maintain the Receipt Voucher.
Distribution
The Receipt Voucher is prepared in 3 copies and distributed as follows:
 Original copy to the payer as acknowledgement of the cash receipt.
 Second copy to the accountant.
 Third copy is retained in the pad as a file copy.
Completion of the Receipt Voucher
Table 5.1 shows the fields in the Receipt Voucher and their description.
Note
For purposes of revenue collection from peasants, Receipt Voucher format Ge/He 21/1 may
be used. However, format Ge/He 21/1 cannot be used as a reference document for entry into
the Transaction Register. If Ge/He 21/1 is used to collect revenue, they must be summarized
on a Summary Receipt Voucher (see Figure 7.8). The Summary Receipt Voucher becomes
the source document for the Transaction Register.
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Chapter 5. Vouchers
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Table 5.1
Receipt Voucher
Field
Serial Number
Date
Woreda
Name of Public Body
Received from
Address
Mode of collection
Cash
Check
Check No
Date
Deposit Slip
Date
Bank Transfer
Ref. No.
Date
Amount in Figure
Amount in words/Birr
Purpose
Budget category
Account code
Debit
Credit
Total
Prepared by
Received by
Description
Pre-numbered
Date that the receipt is prepared
Not applicable
Public Body receiving cash
The name of the institution or person from whom cash is
received
Describe details of Region/Woreda/Kebele/House No.
Tick the appropriate box to indicate type of receipt
Tick box if cash is received
Tick box if check is received
The check number
Date of the check
Tick box if deposit slip is received
Date of the deposit slip
Tick box if amount received by bank transfer
Indicate reference number of bank advice
Date of the bank advice
The amount of birr received in figures
The amount received in words
Brief narrative of the purpose for which cash is received
Appropriate code of BI for whom cash is received, if any
Appropriate codes
Amount to debit the corresponding account code (usually
cash)
Amount to credit the corresponding account code (usually
revenue)
The total amount of debits and credit (should be equal)
Name and signature of person preparing the receipt
The name & signature of the person receiving the amount
Exception: Receipt of Deposits
In some situations (Courts, for example), due to legal requirements, it may be necessary to
use a special format to acknowledge cash received for deposits using a special format for that
purpose (Model 85). These situations are exceptions that must receive the approval of
BoFED. Without the approval of BoFED, all cash must be received using the Receipt
Voucher described here.
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Capturing Cash Payment Transactions at RSB:
Suspense, Cash and Bank Payment Voucher
A cash payment transaction arises when actual cash is paid:
 In the form of currency
 In the form of checks
 By transfer from a bank account and evidenced by a bank advice
Suspense Payment Voucher
Suspense payments are effected from the petty cash account if the suspense account is cleared
within a period of 7 days. The source document to record a suspense payment is the
Suspense Payment Voucher. Suspense Payment Vouchers are recorded as commitments in
the Budget/Expenditure Subsidiary Ledger Card, but are not recorded as expenditures.
Suspense Payment Vouchers are treated as cash and should be retained in the safe (see
Chapter 7 for a detailed description of how the cashier handles Suspense Payment Vouchers).
Only an original Suspense Payment Voucher is prepared with no copies. When a Suspense
Payment Voucher is completed, it is treated like cash until settled or converted into a Cash
Payment Voucher. When the Suspense Payment Voucher is settled, the Suspense Payment
Voucher should be destroyed. Whenever a Cash Payment Voucher is prepared from a
Suspense Payment Voucher, the Suspense Payment Voucher is attached to the Cash Payment
Voucher.
The format of the Suspense Payment Voucher is shown in Figure 5.2.
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Figure 5.2
Suspense Payment Voucher
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Table 5.2 identifies and describes the fields in the Suspense Payment Voucher.
Table 5.2
Fields in the Suspense Payment Voucher
Field
Date
Name of Public Body
Paid to
Address
Purpose
Amount in Figures
Amount in words Birr
Prepared by
Budget Approval
Cashiers Signature
Authorized by
Checked by
Rec. name and signature
Description
Actual date of payment
The name of the Public Body
The name of the person to whom cash is paid
Describe details of Region/Woreda/Kebele/House No.
Brief narrative of the purpose for which cash is paid
The amount in Birr paid in figures
The amount paid in words
Name and signature of person preparing the voucher
Name and signature of person approving budget for
the voucher
Signature of Cashier
Name and signature of person authorizing the voucher
Name and signature of person checking the voucher
Name and signature of recipient
Cash Payment Voucher
At RSB the source document to record cash paid by a cashier with currency is the Cash
Payment Voucher shown in Figure 5.3.
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Figure 5.3
Cash Payment Voucher
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Purpose
The Cash Payment Voucher is used to acknowledge and evidence the payment of cash by the
cashier and serve as source document to record the transaction into the accounting records.
Maintenance
The accountant at RSB maintains the Cash Payment Voucher for cash paid in the form of
currency.
Distribution
The Cash Payment Voucher is prepared in 2 copies and distributed as follows:
 Original copy to the accountant.
 Second copy is retained in the pad as a file copy.
Completion of the Cash Payment Voucher
Table 5.3 shows the fields in the Cash Payment Voucher and their description.
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Table 5.3
Cash Payment Voucher
Field
Serial Number
Date
Name of Public Body
Paid to
Address
Amount in Figure
Amount in words/Birr
Purpose
Budget category
Account code
Debit
Credit
Total
Prepared by
Budget Approval
Checked by
Authorized by
Cashier's Signature
Received by
Description
Pre-numbered
Actual date of payment
Public Body making payment
Name of the institution/person to whom payment made
Describe details of Region/Woreda/Kebele/House No.
The amount of Birr paid in figures
The amount of Birr paid in words
Narrative of the purpose for which payment is made
Appropriate code of BI for whom cash is paid, including
type of budget and source code (1800 is Domestic;
revenue code for donor (2001-2099) or lender (30013099).
Appropriate codes
Code of appropriate account to debit (usually
expenditure)
Code of appropriate cash account to credit (usually cash
in safe)
The total amount of debits and credits (should be equal)
Name & signature of person preparing the voucher
Name & signature of person verifying budget is available
and commitment is recorded
Name and signature of person checking the voucher
Name and signature of person approving the voucher
Signature of cashier paying the cash
The name and signature of the person receiving the
amount
Bank Payment Voucher
At RSB the source document to record cash paid by an accountant with check or bank
transfer is the Bank Payment Voucher shown in Figure 5.4. Bank Payment Vouchers are
used by RSB only.
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Figure 5.4
Bank Payment Voucher
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Purpose
The Bank Payment Voucher is used to acknowledge and evidence the payment of checks or
bank transfer, and serve as source document to record the transaction into the Transaction
Register at RSB.
Maintenance
The accountant at RSB maintains the Bank Payment Voucher for cash paid in the form of
checks or bank transfers.
Distribution
The Bank Payment Voucher is prepared in 2 copies and distributed as follows:
 Original copy to the accountant to record the transaction in the transaction register.
 Second copy is retained in the pad as a file copy.
Completion of the Bank Payment Voucher
Table 5.4 shows the fields in the Bank Payment Voucher and their description.
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Table 5.4
Bank Payment Voucher
Field
Serial Number
Date
Name of Public Body
Paid to
Address
Mode of Payment
Check
Check No
Bank Transfer
Ref. No.
Amount in Figure
Amount in words/Birr
Purpose
Budget category
Account code
Debit
Credit
Total
Budget Approval
Prepared by
Checked by
Authorized by
Received by
Description
Pre-numbered
Actual date of payment
Public Body making payment
Name of the institution/person to whom payment made
Describe details of Region/Woreda/Kebele/House No.
Tick the appropriate box to indicate type of payment
Tick box if payment by check
The check number
Tick box if payment by bank transfer
Indicate reference number of bank advice
The amount of Birr paid in figures
The amount of Birr paid in words
Narrative of the purpose for which payment is made
Appropriate code of BI for whom cash is paid, including
type of budget and source code (1800 is Treasury; revenue
code for donor (2001-2099) or lender (3001-3099).
Appropriate codes
Code of appropriate account to debit (usually expenditure)
Code of appropriate cash account to credit (usually cash in
bank)
The total amount of debits and credits (should be equal)
Name & signature of person verifying budget is available
and commitment is recorded
Name and signature of person preparing the voucher
Name and signature of person checking the voucher
Name and signature of person approving the voucher
The name and signature of the person receiving the amount
Exception: Return of Deposits
In some situations (Courts, for example), due to legal requirements, it may be necessary to
use a special format to acknowledge cash returned for deposits using a special format for that
purpose (Model 86). These situations are exceptions that must receive the approval of
BoFED. Without the approval of BoFED, all cash payments must be acknowledged using the
Cash Payment Voucher and Bank Payment Voucher described here.
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Capturing Transactions Without Cash Movement: Journal Voucher
Transactions that do not involve the movement of cash arises in the case of:
 Non-cash receipts/transfers; for example, salary transfers and closing entry
 Aid in kind
 Some receivable and payable transactions
 Grace period payable transactions
 Correction of incorrect entries already recorded in the register.
The source document to record transactions that do not involve the movement of cash is the
Journal Voucher shown in Figure 5.5.
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Figure 5.5
Journal Voucher
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Purpose
The Journal Voucher is used to evidence the nature of the transaction and serve as a source
document to record the transaction into the accounting records.
Maintenance
The accountant maintains the Journal Voucher.
Distribution
The Journal Voucher is prepared in two copies and distributed as follows:
 Original to the accountant.
 Second copy is retained in the pad as a file copy.
Completion of the Journal Voucher
Table 5.5 shows the fields in the Journal Voucher and their description.
Table 5.5
Journal Voucher
Field
Serial Number
Date
Woreda
Name of Public Body
Purpose
Budget category
Account code
Debit
Credit
Prepared by
Budget Approval
Approved by
Description
Document number
Actual date of preparation of voucher
Not applicable
Public Body making the entry
Brief narrative of the purpose of the transaction
Budget code of BI for whom transaction is made
Appropriate code
The amount to debit the corresponding account code
The amount to credit the corresponding account code
Name and signature of person preparing the voucher
Name & signature of person verifying budget is
available and commitment is recorded (required only
if an item of expenditure account code is used)
Name and signature of person approving the voucher
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