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Journal Voucher Format in Word - Journal Entry Template

A journal voucher with debit and credit columns, narration and approval line for adjusting and non-cash entries.

Free · CORAA original — SA-aligned
Updated 16 Oct 2026
Use
Adjusting and non-cash entries
Rule
Debits equal credits
Needs
Narration and approval
Format
Word, print ready
Share this template
Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

GSTIN: ___ | PAN: ___

Total debit: ____________ Total credit: ____________ The two totals must agree.

Supporting documents attached: ___

Prepared by: ______________________ Checked by: ______________________ Approved by: ______________________

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

When is a journal voucher used?
For entries that are not cash or bank receipts and payments, such as depreciation, accruals, provisions, transfers between heads and corrections.
What makes a good narration?
One clear line that says what the entry is and why, such as "Being depreciation charged for October 2026". The auditor reads these.
Who should approve journal vouchers?
Someone other than the person who prepared it. Unapproved manual journals are a common audit finding.
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