A file in which journal entries can be recorded and saved temporarily without influencing the bookkeeping, and after an approval is received, these journal entries can be posted into the accounting system.
A journal voucher can have two different statuses:
Open <045> indicates that the journal entries recorded into the journal voucher have not yet been saved to the permanent file.
Closed <045> indicates that the journal entries recorded into the journal voucher have been saved to the permanent file.