This paper covers payment vouchers and the valuation certificate, meaning and types of payment vouchers as well as contents of a standard payment vouchers have been highlighted. Mentioned was also made of modern aspect of the payment vouchers and its purpose. Also, what valuation certificate is and its useswere explained in this paper, conclusion was also beenmade, attention was drawn to the importance of payment vouchers as demanded and necessitated by the challenges of the modern technology of record keeping in accounting principles, the objective of this paper is to highlight the importance of record keeping in accounting principles and also to prove that accounting is the subject of recording, analyzing and interpretation. Keyboard: Payment, Voucher, Valuation, Certificate, technology