Before accounting software, almost every small business kept a payment voucher book: a pad of numbered vouchers, each with a counterfoil stub that stayed in the book when the voucher was torn out. Many shops, workshops, clubs and offices still prefer it, because it is quick, needs no computer and leaves a permanent record on the stubs. This template recreates the voucher book page: two vouchers per letter sheet, each with its own counterfoil, perforation lines and red serial number.
Two Vouchers on One Sheet
The page holds two identical vouchers, one above the other, separated by a horizontal line of perforation dots with a small scissors symbol at the left edge. Printing two per page saves paper and gives a voucher of a convenient size, about half a letter page each.
Counterfoil Stubs With Perforations
The left side of each voucher is a pale grey counterfoil, separated from the main voucher by a vertical row of perforation dots. The stub carries the word “COUNTERFOIL”, the serial number in red and four short fields (date, paid to, for and amount) plus a signature line. When the voucher is torn off along the perforations, the stub stays behind as the business’s record, just like a cheque book stub.
Red Serial Numbers
Each voucher carries a six-digit serial number, 000451 and 000452 in the sample, printed in red monospaced type on both the stub and the voucher. Consecutive serial numbers are the basic control of any voucher book: if a number is missing, someone should be able to explain why.
What Each Voucher Records
The main part of each voucher has the title “Payment Voucher” in Merriweather, the business name and address, the serial number and the date, then a sequence of ruled fields:
| Field | Sample entry on voucher 000451 |
|---|---|
| Pay to | Green Mountain Window Cleaning |
| The sum of (in words) | One Hundred Forty-Five and 00/100 dollars |
| Being payment for | Shop front and display windows, March |
| Paid by | Cheque |
| Cheque or reference number | Cheque 1182 |
| Account or expense head | Repairs and maintenance |
A framed amount box on the right shows the figure, $145.00, in large type, and three signature lines at the bottom record who approved it, who paid it and who received it.
A Filled Sample and a Blank Voucher
The top voucher is filled in as an example, so you can see how each field is used. The bottom voucher is blank and ready to use. For a working book, clear the sample text from the top voucher too, or keep it as a guide for staff.
Turning the Page Into a Voucher Book
- Edit the business name and address on both vouchers.
- Download As PDF and print as many sheets as you need.
- Write the serial numbers on each sheet by hand, or edit them before each print run.
- Take the stack to a print shop to be padded and perforated, or bind it with a clip.
- Tear off vouchers along the perforations as you use them.
Many print shops can add real perforations and number each voucher automatically, giving you a professional book from your own design.
Paid By: Cash, Cheque, Card or Transfer
Four tick boxes record how each payment was made. Pairing the method with the reference field (cheque number, card slip or transfer reference) makes it easy to match vouchers to the bank statement at the end of the month.
Expense Heads for Simple Bookkeeping
The “Account / expense head” field tells whoever does the books where to record the payment: rent, repairs, supplies, wages, utilities and so on. Small businesses that hand a voucher book to an accountant at the end of the year save a great deal of time by filling this field in every time.
Controls for a Paper Voucher Book
- Use vouchers strictly in number order.
- Never tear out or destroy a spoiled voucher; mark it void and leave it in the book.
- Keep the book locked away when not in use.
- Have a second person approve payments above an agreed limit.
- Check the stubs against the cash book or bank statement monthly.
Who Uses Voucher Books
Shops, market traders, small workshops, contractors, churches, clubs, school offices and community groups all use payment voucher books, especially for petty cash and small supplier payments. Anywhere payments are made away from a computer, a voucher book is still the simplest reliable record.
Navy and Red, or Your Own Colours
The navy text and red serial numbers follow the look of traditional printed voucher books. Change the navy to your brand colour, but keep the serial numbers in a contrasting colour so they stand out.
Filling In a Voucher at the Counter
Write the counterfoil first, then the voucher. Starting with the stub means the business always keeps a record, even if the voucher is handed over in a hurry. Write the amount in words on the voucher before the figure, and draw a line through any unused space so nothing can be added later. Ask the payee to sign “Received by” before handing over cash.
From Paper to the Accounts
Once a month, whoever keeps the books works through the stubs in number order, entering each payment under its expense head. The stubs make this fast because they hold the essentials: date, payee, purpose and amount. Any gap in the numbering is checked against the voided vouchers kept in the book.
Voucher Book FAQ
Can I print three vouchers per page?
Two per page gives comfortable writing space; for three, shrink each voucher and remove a field or two.
Are the perforations real?
The dots show where to cut or perforate; a print shop can add real perforations.
What size is the page?
US Letter, 8.5 x 11 inches, with two vouchers.
Can I add my logo to each voucher?
Yes. Place your logo beside the business name on both vouchers.
Can I use it for receipts too?
Change the title to “Receipt” and “Pay to” to “Received from” for a receipt book.
