---
title: "Voucher type"
description: "What a voucher type is, common voucher types such as sales, purchase, payment, receipt and payroll vouchers, and how they make filtering and automation easier."
canonical: https://ledgeriano.com/glossary/voucher-type
language: en
publisher: "Ledgeriano"
updated: 2026-11-06
---

# Voucher type

> What a voucher type is, common voucher types such as sales, purchase, payment, receipt and payroll vouchers, and how they make filtering and automation easier.

A voucher type is a label that classifies journal entries by purpose, such as sales, purchases, receipts, payments, payroll or adjustments, usually with a short code like SAL or PUR. Voucher types make it easy to filter the journal, report on one kind of transaction and attach automation rules to specific entries.

In paper bookkeeping, separate day books (sales day book, purchase day book, cash book) did the job of voucher types. Software keeps a single journal and tags each entry with its type instead, so you can still pull a sales journal or a payments list at any time without maintaining separate books.

Voucher types are useful far beyond filtering. Approval rules, numbering, review checklists and automation can depend on them: in Ledgeriano a [workflow](https://ledgeriano.com/workflows) can fire only when a voucher of type SAL is posted, for example to create the matching purchase in a sister company.

Keep the list short and stable. A dozen well-defined types beats fifty overlapping ones, and changing the meaning of a type mid-year breaks period comparisons.

## A typical voucher type list

Most small and mid-sized businesses manage with a list like this one.

| Code | Voucher type | Typical use |
| --- | --- | --- |
| SAL | Sales | Customer invoices and credit notes |
| PUR | Purchases | Supplier bills and debit notes |
| RCT | Receipts | Money received from customers |
| PAY | Payments | Money paid to suppliers and others |
| PRL | Payroll | Monthly salary and social security |
| ADJ | Adjustments | Accruals, depreciation, corrections |

### Is a voucher the same as a journal entry?

In most accounting systems, yes. Voucher is the common term in many countries and in older software; journal entry is the usual term in IFRS and US GAAP texts.

### Do voucher types affect the financial statements?

No. They are a classification for control and reporting. The statements depend only on accounts and amounts.