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Payment: These types of vouchers is a proof of payment by cheque or cash. Receipt: These vouchers help in the recording of the receipts. If the payment is received from a customer, then a voucher will be prepared as a proof to the transaction. Purchase: This voucher is made as a proof to the purchase. This helps in determining whether the entity has actually carried out the purchase.
Classifying the Advance Payment. 1  1. Qualify the type of advance payment. 2  2. Create a special account in the company accounting journal. 3  3. Relate the advance payment to a customer account. If this is new client, create a customer account in the accounting records. The detail for the earned or unearned revenue should be posted in that account as well, pending further actions such as filling the order and creating the invoice for that order.