1. RECEIPT: If Cash/Cheque received
2. PAYMENT: If Cash/Cheque paid
3. CONTRA: If cash deposited/withdrawn
4. JOURNAL: If no cash/cheque is involved
5. PURCHASE: For credit purchases
6. SALES: For credit sales
TECHNIQUES TO SELECT VOUCHER TYPE
1. If Cash/Bank as Debit aspect = Receipt
2. If Cash/bank as Credit aspect = Payment
3. If no Cash/Bank/Purchase/Sales in a Voucher = Journal
4. If both Cash and Bank in a Voucher = Contra
