You must have a voucher:
Vouchers, receipts, invoices etc. are the foundation of the accounting system. Without vouchers, receipts, invoices etc. there could not be an accounting system.
This may appear overwhelming. Usually, it is just a matter of once and for all getting the routines straight, thus securing a correct registration.
A voucher is a piece of paper featuring information on the transaction. Various requirements apply to a voucher depending on the nature of the transaction. Some transactions do not require a voucher.
When documenting a posting by a voucher, you give the voucher a number. When using a PC bookkeeping programme the programme will issue the number, when you do the bookkeeping. You write this number on the voucher.
When auditing the accounts you can use this number to identify the voucher. Vouchers are filed in numerical order in a ring binder.
Sometimes it can be difficult to get a voucher from a supplier. It is therefore a good idea that staff, who are sent out to buy small items for the company, carry a receipts book.
Any time is a good time to start a company.
– Ron Conway, Noted Startup Investor