Voucher-style bookkeeping

Japanese: 伝票式簿記 - でんぴょうしきぼき

Vouchers were introduced to Japan in the early Meiji period, when they were designated as tools for recording transactions in the bookkeeping systems of government offices and national banks. Since then, it was not vouchers based on the debit/credit journal method that became widespread in the business world, but vouchers based on the cash journal method, an original system invented by British banker Allan Shand. A "voucher" means a thin, narrow strip of paper and is clearly distinguished from the paper used in nailed ledgers, but the distinction between vouchers and ledgers in bookkeeping is not based on the paper type, but on whether the contents recorded are transactions or the calculation process of bookkeeping. Typical examples of "voucher bookkeeping" unique to Japan include (1) handwritten vouchers based on the cash journal method, which were already used by banks and other institutions to attach daily accounting tables as a substitute for journals before World War II, when the view on ledgers in commercial law, tax law, and accountants was still dominated by formalism, which required pen writing on nailed sheets of paper, and (2) efficiency bookkeeping, which became rapidly widespread after its announcement at the Japan Academy of Management in 1949 after the war.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

伝票が日本に導入されたのは，明治初期に官庁と国立銀行の簿記制度で取引の記録用具と定められてからである。以後実業界に普及したのは貸借仕訳法の伝票ではなく，イギリス人銀行家シャンドAllan Shand独創の現金仕訳法の伝票である。〈伝票〉とは薄手の狭い細片の紙型を意味し装釘式帳簿の紙型と峻別されるが，簿記上の伝票か帳簿かの区別は紙型ではなく，記録内容が取引か簿記の計算過程かの相違による。日本固有の〈伝票式簿記〉の典型には，(1)第2次大戦前に商法，税法，会計人等の帳簿に関する見解が，まだ装釘された紙葉にペン書きするものという形式主義が支配的であった当時，すでに銀行等で手書きの現金仕訳法の伝票に日計表を添付して仕訳帳の代用としたものと，(2)戦後の1949年に日本経営学会で発表されて以来急速に普及した能率簿記とがある。

出典　株式会社平凡社世界大百科事典第２版について　情報

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