A voucher should contain the following important elements –
1. Name of the company should be printed on top.
2. Number of voucher should be in serial order.
3. Name of the account which is to be debited or credited should be mentioned clearly.
4. The person who is preparing the vouchers should mention his or her name along with the signature. Also the name and signature of the person who has authorized the vouchers should be mentioned in the vouchers.
5. Debit and credit amount should be written in figures against the amount.
Since the design of voucher depends on the nature of transactions, there can be more elements added in the voucher to the above points.