How to Record Receipts Not Linked to Invoices Using Receipt Voucher

Overview:

The Receipt Voucher module is used to record incoming payments that are posted directly to the General Ledger and not linked to Sales Invoices or the Accounts Receivable (AR) module.

This is typically used for receipts do not follow the standard customer invoicing and collection process.

By recording receipt vouchers, businesses ensure that all incoming funds are properly captured and reflected in financial records such as the General Ledger and Cash Flow Statement.

For transactions requiring official receipt details or tax reporting, relevant payer information may be captured using the BIR Info field.

When to Use Receipt Voucher

Use Receipt Voucher in the following scenarios:

• Employee reimbursements (e.g., utilities, petty cash replenishment) 

• Owner or shareholder capital contributions 

• Inter-account or fund transfers (e.g., bank-to-bank transfers) 

• Refunds or rebates received from suppliers or service providers 

• Interest income or bank credits 

• Insurance claims or recoveries 

• Donations or grants received 

• One-time or walk-in receipts where no invoice is issued

When NOT to Use Receipt Voucher

Do not use Receipt Voucher when:

• The receipt is intended to settle a Sales Invoice / Customer Invoice

• The transaction should be recorded through the Accounts Receivable (AR) module 

• You need to track outstanding customer balances

Prerequisites:

Before recording a Receipt Voucher, ensure the following:

• Relevant General Ledger accounts are properly set up

• Cash or Bank accounts are available for selection

• User has the necessary access rights and permissions

• Required BIR Info (if applicable) are properly maintained

Scenario:

A company received ₱5,000 as a direct cash donation for a company-sponsored outreach program on May 20, 2026. Since the transaction is not linked to a Sales Invoice or processed through Accounts Receivable, the receipt will be recorded using the Receipt Voucher module.

Procedure:

1. Go to General Ledger > Receipt Vouchers, then click Add.

2. Enter header information:

• Receive From – Select an existing payer record or enter a name for one-time or walk-in payers.

• Date

• Currency Rate

• Deposit To – Select the receiving cash or bank account.

Optional fields:

• Cheque/Ref No. – Enter reference details if applicable

• Bank Charges (Local Amt.) – Enter any associated bank charges

• Description – Provide a brief explanation

• Project – Assign to a project or cost center if applicable

• Tax Inclusive – Toggle ON if amounts already include tax

3. Under the Details tab, allocate the received amount:

• Account – Select the appropriate ledger account

• Description – Enter line description

• Ref. No. – Supporting reference (if applicable)

• Amount – Enter the allocated amount

• Project – Assign if applicable

• Tax – Select tax treatment if required

• BIR Info (When Applicable) – Use this field only if the transaction requires official receipt details or tax reporting information.

Applicable when:

• Issuing an official receipt

• Recording VAT-able or tax-reportable receipts

• The payer is not maintained in a customer or supplier master record

Not required when:

• Recording internal transfers

• Capturing non-taxable receipts without reporting requirements

• The payer information is already maintained in a linked master record

BIR Info records are maintained in the TIN Library under the BIR module. You may create or select an existing BIR Info record when needed for one-time or non-master-record transactions.

Note: Ensure that the information provided is accurate if used for reporting or document generation.

4. (Optional) Use Multi-Payment

If the receipt is collected through multiple payment methods:

• Go to the Multi-Payment tab

• Allocate amounts across payment types (e.g., cash, bank transfer, cheque)

• Ensure totals match the receipt amount

5. Click Save to record the receipt voucher.

Optional:

• Mark as Post Dated Cheque if applicable

Application:

Receipt Vouchers are commonly used to record incoming funds that are posted directly to the General Ledger without creating or settling Accounts Receivable transactions.

Common applications include:

• Recording donations, grants, or sponsorship funds

• Capturing employee reimbursements and miscellaneous recoveries

• Recording owner or shareholder capital contributions

• Posting bank interest income or direct bank credits

• Recording supplier refunds, rebates, or insurance recoveries

• Tracking one-time receipts that do not require customer account management

• Allocating receipts directly to specific accounts, projects, or cost centers for reporting purposes

System Scope: QNE AI Cloud Accounting / N3 AI Accounting