Voucher Check

A check variant with two vouchers attached to it

What is a Voucher Check?

A voucher check is a check variant with two vouchers attached to it. The voucher usually explains the purpose and the contents of the check. They are presented on a full sheet of paper with the check on the top and the vouchers on a removable section below.

Voucher Check

Perforations in the sheet make the sections easy to separate. One voucher is kept by the recipient of the check for better recordkeeping before cashing the check. The bearer of the check keeps the other voucher.

Many companies use the voucher check format for payroll processing. It is because the vouchers allow numerous details to be written. An employee who receives a voucher check will also be shown tax deductions and other withholdings.

It gives an employee a better understanding of pre- and post-tax income and is presented in an organized format. Before the voucher check is deposited, the voucher is detached and filed. As it offers a record for both the parties involved in a transaction, it may also help in resolving disputes in the future.


  • A voucher check is a check type that has vouchers attached to it that contain details of the transaction and is used for better recordkeeping.
  • Voucher checks are commonly used for payroll processing, as a lot of details can be explained through the voucher system.
  • It is time-consuming and tedious to maintain voucher checks, but it also comes with numerous benefits.

Benefits of a Voucher Check

Many people may consider it tedious and time-consuming to maintain a system of check vouchers, but it offers quite a few benefits.

1. Completeness of documents

To maintain a system of check vouchers, all relevant documents, such as invoices, receipts, and orders, must be attached for the processing of payment. Hence, all documents are automatically maintained in case of a check voucher system.

2. Organized filing

As check vouchers are numbered, it makes sure there are no irregularities, all checks are in order and records are maintained in chronological order.

3. Bookkeeping

The process of bookkeeping is simplified when check vouchers are used as documents are readily available, intact, and valid. Moreover, if check vouchers are computerized, an automatic entry is also recorded.

4. Easier internal review and audit

Due to its nature, check vouchers ensure documents are neatly organized. It reduces the number of errors, which, in turn, lessens the need for costly review and audit. Therefore, adopting a check voucher system makes review and audit less necessary.

5. Easy tracking of outstanding and paid checks

Usually, check vouchers that are outstanding (unpaid) are not filed, and only cleared (paid) checks are filed.

How to Use a Voucher Check?

Check vouchers are easy to prepare and use. Some of the fundamental steps are enumerated below:

1. Collecting and analyzing all documents and information

All relevant documents, such as invoices, statements of accounts, contracts, purchase orders, etc., must first be collected. Some important document information, such as the name of the vendor, date of the document, payment due date, details of the transaction, amount of the transaction, equivalent taxes, etc., should be provided.

2. Preparing the check and voucher check

Once all the documents have been checked and analyzed, the check may be written. The voucher check is then prepared using the documents and the written check.

Important items written in the voucher check are the date of the voucher, voucher number, check details, bank name, amount of the check, applicable taxes, due date, document reference number, etc.

3. Attaching the check and the documents in the voucher check

The step involves printing the prepared voucher check and grouping it with the documents and the written check.

4. Signing the voucher check

There are usually two cases:

  • If the authorized signatory is preparing the voucher check: The check and the voucher must be signed duly.
  • If the authorized signatory is not preparing the voucher check: The check, voucher, and the documents must be submitted to the authorized signatory for review and approval. Once approved, it must get signed.

5. Releasing the check voucher

Once all the above steps are completed, the vendor or payee must acknowledge receipt of the check and must also sign the voucher check.

6. Filing the voucher

The last step is to ensure that the voucher is filed with the attached documents provided the payment has been successful.

More Resources

CFI is the official provider of the global Commercial Banking & Credit Analyst (CBCA)™ certification program, designed to help anyone become a world-class financial analyst. To keep advancing your career, the additional CFI resources below will be useful:

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