Accounting vouchers are categorized as the following:
1. Original vouchers: any evidence to prove the existence of the processing steps of an account. It is the basis of making up of a journal entry slip.
2. Journal entry slips: any evidence to prove the responsibility of the personnel handling a transaction. It is the basis of making an entry into the books.

Original vouchers include:
1. Cash, checks, promissory notes, securities and such documents that change hands in the process of making a payment.
2. Receipt registry.
3. Documents for making payroll payments.
4. Expense reports.
5. Deposit slips, receipts, withdrawal slips.
6. Invoices, contracts, orders.
7. Reports of damaged or lost properties.
8. Proofs of expenditures.
9. Documents that occurred in the course of executing accounting matters in accordance with the statutes, administrative regulations or the resolutions of a labor union.
10. Other statements, proofs, and documents.
Format of these original vouchers referred to in the preceding paragraph may be left at the discretion of the labor union unless otherwise specified by other statutes and administrative regulations.

Journal entry slips include:
1. Revenue slips.
2. Expense slips.
3. Transfer slips.