Debit Voucher:
A debit voucher is a document used in accounting to record the debit entry of a transaction. It provides a written record of a financial transaction, specifically when a debit is made to an account. It is commonly used to keep track of expenses, payments, or any other financial transactions that result in a decrease in the balance of an account.

Debit Note:
A debit note is a document issued by a seller to a buyer when the buyer returns goods or when there is an overcharge or incorrect billing. It serves as a formal request for the buyer to debit the seller's account and make the necessary adjustments. A debit note is essentially a credit memo, indicating a reduction in the amount owed by the buyer to the seller.

Differences:
Although both debit vouchers and debit notes are related to financial transactions, there are some key differences between the two:

1. Purpose: Debit vouchers are used to record the debit entry of a transaction, whereas debit notes are issued to request a debit adjustment in a buyer's account.

2. Initiator: Debit vouchers are typically initiated by the person or entity making the payment or incurring the expense, while debit notes are usually initiated by the seller or supplier.

3. Transaction Type: Debit vouchers are used to record a variety of transactions such as expenses, payments, or reductions in account balances, whereas debit notes specifically relate to returns, overcharges, or billing errors.

4. Format: Debit vouchers are often internal documents used for record-keeping purposes within an organization, while debit notes are usually formal documents issued to customers or clients.

Key Points:
- Debit vouchers are used to record the debit entry of a transaction.
- Debit notes are issued by sellers to request a debit adjustment in a buyer's account.
- Debit vouchers are initiated by the payer or expense incurrence, while debit notes are usually initiated by the seller or supplier.
- Debit vouchers are used for a variety of transactions, while debit notes relate to returns, overcharges, or billing errors.
- Debit vouchers are internal documents, whereas debit notes are formal documents issued to customers or clients.