In many offices, especially across South Asia, the Middle East and Africa, every payment is recorded on a debit voucher. The term comes from double-entry bookkeeping: money leaving the business is debited to an expense or liability account and credited to cash or bank, and the debit voucher is the source document for that entry. Accountants trained on paper ledgers know exactly what a debit voucher should look like, and this template respects that tradition while looking crisp and modern.
A Ledger-Style Frame
The page is framed by a double rule in dark green, a heavy outer line with a fine line inside, the way printed account books are bordered. Two thin red lines run down the left margin, echoing the margin rules of a ledger page. The business name, “Meridian Agro Traders”, sits centred in Libre Baskerville capitals with its address, tax number and phone below. Under that, the title “DEBIT VOUCHER” is set white on a solid green bar inside an outlined box, as on a printed voucher book.
Voucher, Bank and Payee Details
On the left, the voucher number (DV-1147) and date (18-05-2026, in the day-month-year format common in Pakistan and India). On the right, the cash or bank account used and the cheque number. A two-row table names the payee, Ravi Valley Seeds, and its address in Lahore.
The Account Head Table
The heart of a debit voucher is the list of accounts debited. Each row has the account code, the account head with particulars, a reference and the debit amount:
A/C codeAccount head / particularsReferenceDebit (Rs.)5110Seed purchases, wheatBill PSC-8871412,500.005115Seed treatment chemicalsBill PSC-887238,400.005410Freight inwardBilty 220149,600.002140Less withholding tax 4.5%Sec.153(20,727.00)TotalNet amount paid by chequeCheque 7718204439,773.00
Withholding tax deducted at source is shown as a negative line credited to a tax payable account, so the net paid equals the cheque. Empty rows below the entries leave room for longer vouchers.
Totals and Amount in Words
A totals table shows the total debit and the net paid, Rs. 439,773.00, highlighted in green. Beside it, the amount in words reads “Rupees Four Hundred Thirty-Nine Thousand Seven Hundred Seventy-Three only”. Writing the amount in words is a long-standing safeguard against alterations; it is much harder to change words than figures.
The “Being Payment For” Line
A narration box explains the transaction in the traditional “Being …” form: being payment for wheat seed and treatment chemicals for the rabi season, against the two bills, net of withholding tax. That one sentence will be copied into the journal or cash book.
Five Signature Boxes and a Stamp
Five equal boxes run along the bottom for Prepared by, Checked by, Accountant, Approved by and Receiver. Above them, a dashed red circle marks where the company stamp goes. In many organisations a payment is not valid without every signature and the stamp, so the boxes are large enough for both.
Debit Voucher, Credit Voucher, Journal Voucher
Businesses that use voucher-based bookkeeping usually keep several types. A debit voucher records payments; a credit voucher records receipts; a journal voucher records non-cash adjustments such as depreciation. This template can be turned into a credit voucher by changing the title, the column heading to “Credit (Rs.)” and the payee label to “Received from”.
Recording a Debit Voucher Step by Step
- Number the voucher in sequence and date it.
- Write the bank account and cheque number, or “Cash”.
- Enter one row per account head debited, with references to bills.
- Deduct taxes withheld as a separate line.
- Check the total, write it in words and write the narration.
- Collect the five signatures and the stamp, then post it to the ledger.
Changing Currency and Language
The sample uses Pakistani rupees, but the template suits any currency. Change the column header and the words line to taka, naira, shillings or dirhams. Account codes follow your own chart of accounts.
Editing the Table
Open Edit Table Data to type account codes and amounts. Remember that the editor’s tables do not calculate, so add the total yourself and check it twice. For a quick check, the debit total should equal the amount on the cheque or the cash paid.
A Size Accounts Offices Already Use
The voucher is A4 (210 x 297 mm), the paper size used by offices across most of the world. Download As PDF and print; the green frame and red margin lines print clearly on any office printer.
Keeping Debit Vouchers
File debit vouchers in number order with the supporting bills attached. Tax authorities usually require these records to be kept for several years, and auditors often sample vouchers to test controls, so a complete, signed voucher for every payment is worth the effort.
Withholding Tax on Supplier Payments
In many countries, businesses must deduct tax at source when they pay suppliers for goods or services above certain thresholds, and pay it to the tax authority on the supplier’s behalf. Showing the deduction on its own line, with the legal section and rate, keeps the voucher honest: the supplier sees exactly why the cheque is smaller than their bill, and your tax account shows the liability. Issue the supplier a withholding certificate as your local rules require.
Voucher Numbering Systems
Most organisations number debit vouchers in a continuous series per year or per bank account, for example DV-1147 or BPV-26-0042 for bank payment vouchers. Separate series for cash and bank payments make reconciliation easier. Whatever system you choose, never skip or reuse a number.
Debit Voucher FAQ
Is a debit voucher the same as a payment voucher?
In practice, yes. Both record money paid out; “debit voucher” is the bookkeeping name.
Can I remove the red margin lines?
Yes. Select and delete them, or recolour them to match the frame.
What size is it?
A4 portrait, 210 x 297 mm.
Can I add a cost centre column?
Yes. Add a column in the table settings for cost centre or project codes.
