Receipt voucher format for your books
Reviewed in November 2026
A receipt voucher is the internal record of money coming into a business. It names the account that is credited and the cash or bank account that is debited. The accountant files it as the source of a journal entry. The voucher below opens in rupees with the account lines ready.
Receipt voucher
The sum of
INR 1,500.00
(rupees one thousand five hundred only)
Received by: ____________ Approved by: ____________
Your file never leaves your device.
What it includes
- Voucher number
- Date
- Debit account
- Credit account
- Received from
- Amount in figures and in words
- Mode and reference
- Narration
- Prepared by, checked by, authorised by
- Receiver's signature
Receipt voucher: full text
RECEIPT VOUCHER [Business name] [Address] · PAN or GSTIN: [optional] Voucher No. [RV-0001] Date: [06-11-2026] Debit: [Cash in hand / Bank account name] Credit: [Customer name or income head] Received from [Payer name] the sum of Rupees [amount in words] only. Amount: ₹ [amount in figures] Mode: [Cash / Cheque / UPI / NEFT] Reference: [cheque no., UPI or UTR] Narration: [Received against bill 311 dated 12-10-2026] Prepared by: ____________ Checked by: ____________ Authorised by: ____________ Receiver's signature: ______________________
Receipt voucher, receipt and payment voucher
| Document | Who keeps it | Money moves |
|---|---|---|
| Receipt | The payer | Into your business |
| Receipt voucher | Your accounts file | Into your business |
| Payment voucher | Your accounts file | Out of your business |
A receipt goes out to the customer. A receipt voucher stays inside and supports the entry in your books.
Many small businesses issue both for one payment. The receipt for the customer and the voucher for the file.
The lines an accountant looks for
- Voucher number in its own series, such as RV-0042.
- Date of the receipt.
- Debit account. Cash in hand or the bank account where the money landed.
- Credit account. The customer, the income head or the loan account.
- Amount in figures and in words.
- Narration. One line that explains the entry.
- Prepared by, checked by and authorised by.
- Receiver's signature when cash was handed over in person.
The narration is the line people skip. It is also the line the auditor reads first.
Three entries as examples
| Situation | Debit | Credit | Narration |
|---|---|---|---|
| Customer pays an old bill in cash | Cash in hand | Sharma Traders | Received against bill 311 |
| Rent received by bank transfer | HDFC current account | Rent income | Shop rent for October, UTR 5521 |
| Partner brings in capital | Bank account | Capital, R. Mehta | Additional capital introduced |
Each voucher creates one entry. Your accounting software or ledger book then picks it up.
Cash receipt voucher
A cash receipt voucher is the same document with cash in hand as the debit. Cash has no bank trail, so the signatures matter more.
Ask the person who brought the cash to sign the voucher. Then count it and lock it with the day's cash.
How to number and file vouchers
- Start a new series each financial year, from April.
- Use separate series for cash and bank, such as CRV and BRV.
- Attach the bank alert or the cheque copy behind each voucher.
- File by month in voucher number order.
- Never reuse a number, even for a cancelled voucher.
A cancelled voucher stays in the file with «cancelled» across it. The gap in numbers then has an explanation.
Mistakes that slow down an audit
- Debit and credit swapped. Money in always debits cash or bank.
- A narration like «received». Write who paid and for what.
- No authorisation signature. The voucher then looks unapproved.
- Voucher date that does not match the bank date.
- One voucher for several customers. Make one per payer.
A filled voucher, line by line
Sharma Traders pays ₹18,600 against an old bill by NEFT. The accountant prepares this voucher.
| Line | Entry |
|---|---|
| Voucher no. | BRV-0193 |
| Date | 06-11-2026 |
| Debit | HDFC current account |
| Credit | Sharma Traders |
| Amount | ₹18,600, Rupees eighteen thousand six hundred only |
| Mode and reference | NEFT, UTR HDFC26110655213 |
| Narration | Received against bill 311 dated 12-10-2026, settled in full |
| Signatures | Prepared by P. Joshi, checked and authorised by R. Mehta |
The bank alert is printed and stapled behind the voucher. The file now explains the entry on its own.
Bill voucher and receipt voucher
People also search for a «bill voucher». Some firms use the term for a voucher that records a bill raised on a customer.
A receipt voucher records the payment that settles that bill. Keep the two in separate series so each type is easy to trace.
Small firms without an accountant
A shop with one owner can still keep vouchers. A folder and a running number are enough to start.
The owner signs as preparer and authoriser. A family member can sign as checker once a week.
When the firm grows, the same file goes to the new accountant. Nothing has to be rebuilt.
Receipt voucher for an advance from a customer
A customer pays an advance before you deliver. The voucher credits the customer account, not your sales.
The narration should say «advance against order» with the order number. When you deliver, the advance is set off against the bill.
Mixing advances with sales inflates income for the month. A clear narration keeps the two apart.
Fields the generator fills for a voucher
| On the voucher | Where it comes from |
|---|---|
| Voucher number | Raises by one after each download |
| Received from | The payer name you type |
| Amount in words | Written by the generator in rupees |
| Mode and reference | The method you pick and the reference you paste |
| Narration | The description line |
| Business details | Saved on your device with the logo |
Debit and credit lines appear in the Word file. Fill them in once you know the account heads.
Fewer vouchers to chase
Every late customer means another follow-up call. Makatea sends WhatsApp reminders before each due date in your business name.
When the money arrives, Makatea logs it and the customer balance drops. Upload your list in Excel and try it free for 14 days.
Free on Makatea: promissory note template · rent receipt template · free receipt template
Frequently asked questions
What is a receipt voucher?
It is an internal accounting record of money received. It supports the debit and credit entry in your books.
Is a receipt voucher given to the customer?
No. The customer gets a receipt. The voucher stays in your accounts file.
Which account is debited in a receipt voucher?
Cash in hand or the bank account that received the money.
Who signs a receipt voucher?
The person who prepared it, the person who checked it and the person who authorised it.
Is this voucher a GST document?
No. It is an accounting voucher for your books. GST documents follow the format GST law sets.
Can one voucher cover several payments?
No. Make one voucher per payment so each entry has its own source.
Your recurring collections on autopilot
Makatea sends the reminders over WhatsApp and email, records every payment and tells you who to follow up with first.
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