Voucher Check

A voucher check is a two-part combination of a check and voucher. Also known as a remittance advice, the voucher creates a paper trail for the payment by the issuer of the check. The recipient of the voucher check detaches one voucher part and retains it for record-keeping before cashing the check. The issuer retains the other voucher portion.

Voucher checks are also referred to as vendor or payroll checks. The voucher will contain a voucher number, name of the payee, date, amount (gross and net if any deductions), signatures and any memo notes that need to be recorded. In the case of a vendor, a voucher check is issued when an invoice is matched with a purchase order and documentation that the order was filled. For payroll, even though direct deposit is increasingly becoming the norm for paying employees, having a paper trail back-up is a common practice. In addition, for the accounts payable department, having a file of voucher records of payments to vendors is helpful in resolving payment disputes and in preparing books for internal month-end closings.

Voucher checks that are used in computerized accounting systems have three parts that together fit on standard-sized sheets of paper for ease of use in printers. The checks are business sized — longer than a standard check but with the same width. One part is the check and the other two parts are the vouchers, one for each payee and issuer for their respective records. Perforations make the different sections easy to separate.