Receipts for expenditures and revenues
 Expenditure receipt
You get receipts mostly as a customer when you pay for something. Those are then expenditure receipts. They are also called vouchers or evidence.
 Revenue receipts
On the other hand, when you are taking the money you are the one to issue a receipt – revenue receipt, for example when the participants of your projects are giving you money. The revenue receipts can be either handwritten or copies of statement of account which document that you received the money.
 An example of revenue receipts and payment receipts
You got cash money from person A. You issue a revenue receipt in two copies. Person A keeps the original. For A it is an evidence of giving you the money, that means an expenditure receipt. You keep the copy of the receipt. For you it is an evidence of getting the money from person A, that means a revenue receipt.
The Original of a receipt is an expenditure receipt. The copy is a revenue receipt.