Journal Voucher is the accounting entry used for the purpose of recording certain transactions, corrections, or adjustments to the accounting data. Journal Voucher usually contains an entry or entries, explanations, references to the documentary evidence supporting the entry or entries, and the signature or initials of one or more authorized officials.
Journal Vouchers is of the following type:
Inter-party JV- records the funds transferred from one subscriber account to another subscriber account (involving two different subscribers).
For Example:
Customer1 has funds in subscriber account like STAR Bundle, STAR One.
Customer2 has debits in subscriber account like STAR Gold, STAR Plus.
Customer1 likes to move some funds to pay against Customer2 debits.
In such case, a Credit JV is generated for Customer2 and a Debit JV is generated for Customer1. Then using this Credit JV, debits of Customer2 can be paid. This type of JV (i.e. between two party accounts) is called as Inter-party JV.