The entries at the top of the back of the voucher give information for filing purposes only. Where the original vouchers are kept in a loose-leaf binder (thus constituting the journal), only the duplicates, folded lengthwise and filed in an upright binder, need have the notations made on the back.
Method of Use
The same form of voucher may be used in two ways. A regular journal may serve as the posting medium to the various ledger accounts affected. In this case each entry is given a number which corresponds with the number on the voucher. All the original data and the explanations which are necessary to authorize the entry are attached to the vouchers which are filed away by months in numerical order.
The second method is to make out vouchers in duplicate. The original, with the approval of the proper officials and a brief explanation, is filed in a loose-leaf binder which constitutes the journal. The duplicate, numbered like the original, has attached to it all bulky papers, correspondence or other evidence, and is filed away by months in numerical or alphabetical order, whichever best serves the purpose of the accountant. This method saves the time of recopying the debits and credits in a bound book, and also makes it possible to separate journal entries for use in different posting departments.
There is still some objection to loose-leaf general journals, however, though it is gradually disappearing with the use of proper safeguards.
Index to Journal Vouchers
If vouchers are filed numerically and it is found advisable to keep an alphabetical list for the purpose of bringing together all journal vouchers on one subject or from one firm, a supplementary card index giving year, month, and voucher number, may be kept which will serve for several years—as shown below:
Card Index for Journal Vouchers
If it is desirable to keep a record of the amounts also, this simple form may be extended to include voucher numbers and amounts as follows: