Zemam Academy

Goods-receipt note vs receipt voucher

Both involve “receiving,” so they get mixed up a lot — but the difference is simple and fundamental: a receipt voucher is about receiving money, and a goods-receipt note is about receiving goods or items. Let's clarify with a table, the journal entry for each, and how Zemam separates them into two different documents.

Goods-receipt note

You received something (usually goods). Affects inventory.

Receipt voucher

You received money (cash or a cheque). Affects the treasury.

Goods-receipt noteReceipt voucher
Acknowledges receipt ofGoods, items, or documentsMoney (cash or a cheque)
AffectsInventory (when it's goods)The treasury / bank
The journal entryDR Inventory / CR Goods Received Not InvoicedDR Cash / CR the client's account
PurposeProof that you received somethingProof that you received money
In ZemamGoods Receipt (GRN)A cash receipt voucher (collection)

The bottom line in one line

“قبض” = receiving money (a financial document affecting the treasury). “استلام” = receiving goods or items (affects inventory when it's goods, or is just an acknowledgment). Anything with money → a receipt voucher; anything with goods → a goods-receipt note.

Frequently asked questions

So the receipt voucher is for money and the goods-receipt note is for goods?

Exactly — that's the core of it. “قبض” means you received money (cash or a cheque), so the receipt voucher is a financial document affecting the treasury. “استلام” means you received something (usually goods), so the goods-receipt note affects inventory when it's goods, or is just an acknowledgment for documents or custody.

If I receive a cheque, is that a receipt voucher or a goods-receipt note?

A receipt voucher. A cheque is a deferred cash collection, so it's recorded as a receipt voucher — except instead of going straight to the treasury, it's booked as a “cheque under collection” until it clears. A goods-receipt note is for receiving goods or items, not money.

Does the goods-receipt note affect the accounting?

For goods: yes — it records the goods into inventory (DR Inventory / CR Goods Received Not Invoiced) until the supplier's invoice arrives. If it's just an acknowledgment for documents or custody, there's no journal entry — it's just proof.

How does Zemam separate the two?

With two different documents: a “cash receipt voucher” in the treasury records the money received and reduces the client's balance; and a “Goods Receipt” in purchases records the goods into inventory with a GR/IR entry until the supplier's invoice. Each has its own document and correct entries automatically.

A receipt voucher for money, a goods receipt for stock — each with its entry

In Zemam you record a cash receipt voucher in the treasury and the goods receipt in purchases — with the correct entries posted automatically in both.

Also read: the payment voucher