Accounts are a record of transactions classified separately according to the nature of transactions. Accounts can be of 3 types :
Apr 26 2014 10:28 PM
1) Real (relating to properties and assets)
2) Nominal (relating to income/expenses)
3) Personal (relating to persons/organsations e.g. debtors, owner, suppliers etc)
Vouchers are the documents that support a transaction and contain details of that transaction.
So vouchers are the basis of entering transactions in the different accounts.