A "Goshwara Voucher" is a document used in accounting, primarily in India and other South Asian countries, to record financial transactions. It is similar to a journal voucher or a general voucher used in other accounting systems.

Key features of a Goshwara Voucher:

• Purpose: It serves as an internal document to authorize and record accounting entries.
• Content: It typically includes information such as:
• Date of the transaction
• Account codes to be debited and credited
• Amount of the transaction
• Description of the transaction
• Supporting documentation (if any)
• Authorizing signatures
• Usage: It's used to ensure that all financial transactions are properly documented and authorized before being entered into the accounting system.

Essentially, it's an important audit trail component that aids in maintaining accurate financial records.