A journal voucher (PK) is an internal accounting document that forms the basis for making an entry in the accounting records.
It is drawn up when an economic event does not result directly from an invoice, bill, or other external evidence, or when accounting based on collective documents or corrections is required.
It is a formal accounting instruction on the basis of which the accounting office enters the appropriate entry into the accounting system.<\/p>\n","protected":false},"excerpt":{"rendered":"
A journal voucher (PK) is an internal accounting document that forms the basis for making<\/p>\n