Common for these examples are that, contrary to purchase and sales transactions,
they do not set off an entry on a purchase, cost, or sales account. It is
because they have already been registered on these accounts.
Payment transactions only set off entries on balance sheet accounts under assets and liabilities.
The bookkeeping of payment transactions does not require an original voucher (nor a copy of your own sales invoice) - just some sort of verification of the transaction.
Vouchers of payments received from customers could be copies of receipts you may
have produced. It could also be an entry on your bank statement, or maybe just
an entry in your cash book.
Vouchers for payments made, which are not purchase transactions, are typically just carbon copies of cheques, entries on a bank statement, etc.
- Go to next business issue: Salary Entries and Records