From 5db13393ccf0efe7c88f3320f5a77164e1bde1f8 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=E4=BE=9D=E7=91=AA=E8=B2=93?= <imacat@mail.imacat.idv.tw>
Date: Sun, 19 Mar 2023 13:44:51 +0800
Subject: [PATCH] Renamed "transaction" to "voucher", "cash expense
 transaction" to "cash disbursement voucher", and "cash income transaction" to
 "cash receipt voucher".

---
 src/accounting/__init__.py                    |   4 +-
 src/accounting/models.py                      |  92 +-
 src/accounting/report/period/chooser.py       |   6 +-
 .../report/reports/balance_sheet.py           |  14 +-
 .../report/reports/income_expenses.py         |  36 +-
 .../report/reports/income_statement.py        |   8 +-
 src/accounting/report/reports/journal.py      |  28 +-
 src/accounting/report/reports/ledger.py       |  32 +-
 src/accounting/report/reports/search.py       |  42 +-
 .../report/reports/trial_balance.py           |   8 +-
 .../report/utils/base_page_params.py          |  10 +-
 src/accounting/static/css/style.css           |   8 +-
 src/accounting/static/js/account-selector.js  |   2 +-
 .../static/js/journal-entry-editor.js         |   6 +-
 .../static/js/original-entry-selector.js      |   2 +-
 .../{transaction-form.js => voucher-form.js}  |  24 +-
 ...{transaction-order.js => voucher-order.js} |   2 +-
 src/accounting/template_globals.py            |   2 +-
 .../accounting/report/balance-sheet.html      |   2 +-
 ...fab.html => add-voucher-material-fab.html} |   8 +-
 .../report/include/toolbar-buttons.html       |   6 +-
 .../accounting/report/income-expenses.html    |   2 +-
 .../accounting/report/income-statement.html   |   2 +-
 .../templates/accounting/report/journal.html  |  10 +-
 .../templates/accounting/report/ledger.html   |   2 +-
 .../templates/accounting/report/search.html   |  10 +-
 .../accounting/report/trial-balance.html      |   2 +-
 .../disbursement}/create.html                 |   8 +-
 .../disbursement}/detail.html                 |  14 +-
 .../income => voucher/disbursement}/edit.html |  10 +-
 .../include/form-currency-item.html           |   6 +-
 .../disbursement}/include/form.html           |  12 +-
 .../include/account-selector-modal.html       |   0
 .../include/detail-entries.html               |  10 +-
 .../include/detail.html                       |  16 +-
 .../include/form-entry-item.html              |   4 +-
 .../include/form.html                         |   8 +-
 .../include/journal-entry-editor-modal.html   |   0
 .../original-entry-selector-modal.html        |   4 +-
 .../include/summary-editor-modal.html         |   0
 .../{transaction => voucher}/order.html       |   8 +-
 .../transfer => voucher/receipt}/create.html  |   8 +-
 .../income => voucher/receipt}/detail.html    |  14 +-
 .../expense => voucher/receipt}/edit.html     |  10 +-
 .../receipt}/include/form-currency-item.html  |   6 +-
 .../receipt}/include/form.html                |  12 +-
 .../income => voucher/transfer}/create.html   |   8 +-
 .../transfer/detail.html                      |  18 +-
 .../transfer/edit.html                        |  10 +-
 .../transfer/include/form-currency-item.html  |  10 +-
 .../transfer/include/form.html                |  16 +-
 src/accounting/transaction/forms/reorder.py   |  92 --
 src/accounting/transaction/utils/operators.py | 326 -------
 src/accounting/transaction/views.py           | 222 -----
 .../utils/{txn_types.py => voucher_types.py}  |  16 +-
 .../{transaction => voucher}/__init__.py      |  12 +-
 .../{transaction => voucher}/converters.py    |  68 +-
 .../forms/__init__.py                         |   8 +-
 .../forms/currency.py                         |  28 +-
 .../forms/journal_entry.py                    |  22 +-
 src/accounting/voucher/forms/reorder.py       |  92 ++
 .../forms/voucher.py}                         | 131 +--
 .../template_filters.py                       |  10 +-
 .../utils/__init__.py                         |   2 +-
 .../utils/account_option.py                   |   2 +-
 .../utils/offset_alias.py                     |   0
 src/accounting/voucher/utils/operators.py     | 326 +++++++
 .../utils/original_entries.py                 |  10 +-
 .../utils/summary_editor.py                   |   0
 src/accounting/voucher/views.py               | 221 +++++
 tests/test_offset.py                          | 360 ++++----
 tests/test_summary_editor.py                  |  30 +-
 .../{test_transaction.py => test_voucher.py}  | 847 +++++++++---------
 tests/testlib_offset.py                       | 114 +--
 tests/{testlib_txn.py => testlib_voucher.py}  |  83 +-
 75 files changed, 1812 insertions(+), 1792 deletions(-)
 rename src/accounting/static/js/{transaction-form.js => voucher-form.js} (98%)
 rename src/accounting/static/js/{transaction-order.js => voucher-order.js} (95%)
 rename src/accounting/templates/accounting/report/include/{add-txn-material-fab.html => add-voucher-material-fab.html} (71%)
 rename src/accounting/templates/accounting/{transaction/expense => voucher/disbursement}/create.html (69%)
 rename src/accounting/templates/accounting/{transaction/expense => voucher/disbursement}/detail.html (69%)
 rename src/accounting/templates/accounting/{transaction/income => voucher/disbursement}/edit.html (58%)
 rename src/accounting/templates/accounting/{transaction/expense => voucher/disbursement}/include/form-currency-item.html (96%)
 rename src/accounting/templates/accounting/{transaction/expense => voucher/disbursement}/include/form.html (80%)
 rename src/accounting/templates/accounting/{transaction => voucher}/include/account-selector-modal.html (100%)
 rename src/accounting/templates/accounting/{transaction => voucher}/include/detail-entries.html (83%)
 rename src/accounting/templates/accounting/{transaction => voucher}/include/detail.html (85%)
 rename src/accounting/templates/accounting/{transaction => voucher}/include/form-entry-item.html (96%)
 rename src/accounting/templates/accounting/{transaction => voucher}/include/form.html (93%)
 rename src/accounting/templates/accounting/{transaction => voucher}/include/journal-entry-editor-modal.html (100%)
 rename src/accounting/templates/accounting/{transaction => voucher}/include/original-entry-selector-modal.html (85%)
 rename src/accounting/templates/accounting/{transaction => voucher}/include/summary-editor-modal.html (100%)
 rename src/accounting/templates/accounting/{transaction => voucher}/order.html (88%)
 rename src/accounting/templates/accounting/{transaction/transfer => voucher/receipt}/create.html (70%)
 rename src/accounting/templates/accounting/{transaction/income => voucher/receipt}/detail.html (69%)
 rename src/accounting/templates/accounting/{transaction/expense => voucher/receipt}/edit.html (59%)
 rename src/accounting/templates/accounting/{transaction/income => voucher/receipt}/include/form-currency-item.html (96%)
 rename src/accounting/templates/accounting/{transaction/income => voucher/receipt}/include/form.html (81%)
 rename src/accounting/templates/accounting/{transaction/income => voucher/transfer}/create.html (70%)
 rename src/accounting/templates/accounting/{transaction => voucher}/transfer/detail.html (71%)
 rename src/accounting/templates/accounting/{transaction => voucher}/transfer/edit.html (59%)
 rename src/accounting/templates/accounting/{transaction => voucher}/transfer/include/form-currency-item.html (96%)
 rename src/accounting/templates/accounting/{transaction => voucher}/transfer/include/form.html (79%)
 delete mode 100644 src/accounting/transaction/forms/reorder.py
 delete mode 100644 src/accounting/transaction/utils/operators.py
 delete mode 100644 src/accounting/transaction/views.py
 rename src/accounting/utils/{txn_types.py => voucher_types.py} (73%)
 rename src/accounting/{transaction => voucher}/__init__.py (73%)
 rename src/accounting/{transaction => voucher}/converters.py (50%)
 rename src/accounting/{transaction => voucher}/forms/__init__.py (74%)
 rename src/accounting/{transaction => voucher}/forms/currency.py (93%)
 rename src/accounting/{transaction => voucher}/forms/journal_entry.py (96%)
 create mode 100644 src/accounting/voucher/forms/reorder.py
 rename src/accounting/{transaction/forms/transaction.py => voucher/forms/voucher.py} (85%)
 rename src/accounting/{transaction => voucher}/template_filters.py (87%)
 rename src/accounting/{transaction => voucher}/utils/__init__.py (93%)
 rename src/accounting/{transaction => voucher}/utils/account_option.py (96%)
 rename src/accounting/{transaction => voucher}/utils/offset_alias.py (100%)
 create mode 100644 src/accounting/voucher/utils/operators.py
 rename src/accounting/{transaction => voucher}/utils/original_entries.py (91%)
 rename src/accounting/{transaction => voucher}/utils/summary_editor.py (100%)
 create mode 100644 src/accounting/voucher/views.py
 rename tests/{test_transaction.py => test_voucher.py} (75%)
 rename tests/{testlib_txn.py => testlib_voucher.py} (88%)

diff --git a/src/accounting/__init__.py b/src/accounting/__init__.py
index e195c96..32b7693 100644
--- a/src/accounting/__init__.py
+++ b/src/accounting/__init__.py
@@ -80,8 +80,8 @@ def init_app(app: Flask, user_utils: UserUtilityInterface,
     from . import currency
     currency.init_app(app, bp)
 
-    from . import transaction
-    transaction.init_app(app, bp)
+    from . import voucher
+    voucher.init_app(app, bp)
 
     from . import report
     report.init_app(app, bp)
diff --git a/src/accounting/models.py b/src/accounting/models.py
index e37604b..c20096c 100644
--- a/src/accounting/models.py
+++ b/src/accounting/models.py
@@ -447,12 +447,12 @@ class CurrencyL10n(db.Model):
     """The localized name."""
 
 
-class TransactionCurrency:
-    """A currency in a transaction."""
+class VoucherCurrency:
+    """A currency in a voucher."""
 
     def __init__(self, code: str, debit: list[JournalEntry],
                  credit: list[JournalEntry]):
-        """Constructs the currency in the transaction.
+        """Constructs the currency in the voucher.
 
         :param code: The currency code.
         :param debit: The debit entries.
@@ -490,13 +490,13 @@ class TransactionCurrency:
         return sum([x.amount for x in self.credit])
 
 
-class Transaction(db.Model):
-    """A transaction."""
-    __tablename__ = "accounting_transactions"
+class Voucher(db.Model):
+    """A voucher."""
+    __tablename__ = "accounting_vouchers"
     """The table name."""
     id = db.Column(db.Integer, nullable=False, primary_key=True,
                    autoincrement=False)
-    """The transaction ID."""
+    """The voucher ID."""
     date = db.Column(db.Date, nullable=False)
     """The date."""
     no = db.Column(db.Integer, nullable=False, default=text("1"))
@@ -523,22 +523,22 @@ class Transaction(db.Model):
     """The ID of the updator."""
     updated_by = db.relationship(user_cls, foreign_keys=updated_by_id)
     """The updator."""
-    entries = db.relationship("JournalEntry", back_populates="transaction")
+    entries = db.relationship("JournalEntry", back_populates="voucher")
     """The journal entries."""
 
     def __str__(self) -> str:
-        """Returns the string representation of this transaction.
+        """Returns the string representation of this voucher.
 
-        :return: The string representation of this transaction.
+        :return: The string representation of this voucher.
         """
-        if self.is_cash_expense:
-            return gettext("Cash Expense Transaction#%(id)s", id=self.id)
-        if self.is_cash_income:
-            return gettext("Cash Income Transaction#%(id)s", id=self.id)
-        return gettext("Transfer Transaction#%(id)s", id=self.id)
+        if self.is_cash_disbursement:
+            return gettext("Cash Disbursement Voucher#%(id)s", id=self.id)
+        if self.is_cash_receipt:
+            return gettext("Cash Receipt Voucher#%(id)s", id=self.id)
+        return gettext("Transfer Voucher#%(id)s", id=self.id)
 
     @property
-    def currencies(self) -> list[TransactionCurrency]:
+    def currencies(self) -> list[VoucherCurrency]:
         """Returns the journal entries categorized by their currencies.
 
         :return: The currency categories.
@@ -551,18 +551,18 @@ class Transaction(db.Model):
                 codes.append(entry.currency_code)
                 by_currency[entry.currency_code] = []
             by_currency[entry.currency_code].append(entry)
-        return [TransactionCurrency(code=x,
-                                    debit=[y for y in by_currency[x]
-                                           if y.is_debit],
-                                    credit=[y for y in by_currency[x]
-                                            if not y.is_debit])
+        return [VoucherCurrency(code=x,
+                                debit=[y for y in by_currency[x]
+                                       if y.is_debit],
+                                credit=[y for y in by_currency[x]
+                                        if not y.is_debit])
                 for x in codes]
 
     @property
-    def is_cash_income(self) -> bool:
-        """Returns whether this is a cash income transaction.
+    def is_cash_receipt(self) -> bool:
+        """Returns whether this is a cash receipt voucher.
 
-        :return: True if this is a cash income transaction, or False otherwise.
+        :return: True if this is a cash receipt voucher, or False otherwise.
         """
         for currency in self.currencies:
             if len(currency.debit) > 1:
@@ -572,10 +572,10 @@ class Transaction(db.Model):
         return True
 
     @property
-    def is_cash_expense(self) -> bool:
-        """Returns whether this is a cash expense transaction.
+    def is_cash_disbursement(self) -> bool:
+        """Returns whether this is a cash disbursement voucher.
 
-        :return: True if this is a cash expense transaction, or False
+        :return: True if this is a cash disbursement voucher, or False
             otherwise.
         """
         for currency in self.currencies:
@@ -587,9 +587,9 @@ class Transaction(db.Model):
 
     @property
     def can_delete(self) -> bool:
-        """Returns whether the transaction can be deleted.
+        """Returns whether the voucher can be deleted.
 
-        :return: True if the transaction can be deleted, or False otherwise.
+        :return: True if the voucher can be deleted, or False otherwise.
         """
         if not hasattr(self, "__can_delete"):
             def has_offset() -> bool:
@@ -601,12 +601,12 @@ class Transaction(db.Model):
         return getattr(self, "__can_delete")
 
     def delete(self) -> None:
-        """Deletes the transaction.
+        """Deletes the voucher.
 
         :return: None.
         """
         JournalEntry.query\
-            .filter(JournalEntry.transaction_id == self.id).delete()
+            .filter(JournalEntry.voucher_id == self.id).delete()
         db.session.delete(self)
 
 
@@ -617,18 +617,17 @@ class JournalEntry(db.Model):
     id = db.Column(db.Integer, nullable=False, primary_key=True,
                    autoincrement=False)
     """The entry ID."""
-    transaction_id = db.Column(db.Integer,
-                               db.ForeignKey(Transaction.id,
-                                             onupdate="CASCADE",
-                                             ondelete="CASCADE"),
-                               nullable=False)
-    """The transaction ID."""
-    transaction = db.relationship(Transaction, back_populates="entries")
-    """The transaction."""
+    voucher_id = db.Column(db.Integer,
+                           db.ForeignKey(Voucher.id, onupdate="CASCADE",
+                                         ondelete="CASCADE"),
+                           nullable=False)
+    """The voucher ID."""
+    voucher = db.relationship(Voucher, back_populates="entries")
+    """The voucher."""
     is_debit = db.Column(db.Boolean, nullable=False)
     """True for a debit entry, or False for a credit entry."""
     no = db.Column(db.Integer, nullable=False)
-    """The entry number under the transaction and debit or credit."""
+    """The entry number under the voucher and debit or credit."""
     original_entry_id = db.Column(db.Integer,
                                   db.ForeignKey(id, onupdate="CASCADE"),
                                   nullable=True)
@@ -665,7 +664,7 @@ class JournalEntry(db.Model):
             from accounting.template_filters import format_date, format_amount
             setattr(self, "__str",
                     gettext("%(date)s %(summary)s %(amount)s",
-                            date=format_date(self.transaction.date),
+                            date=format_date(self.voucher.date),
                             summary="" if self.summary is None
                             else self.summary,
                             amount=format_amount(self.amount)))
@@ -750,12 +749,13 @@ class JournalEntry(db.Model):
             frac: Decimal = (value - whole).normalize()
             return str(whole) + str(abs(frac))[1:]
 
-        txn_day: date = self.transaction.date
+        voucher_day: date = self.voucher.date
         summary: str = "" if self.summary is None else self.summary
         return ([summary],
-                [str(txn_day.year),
-                 "{}/{}".format(txn_day.year, txn_day.month),
-                 "{}/{}".format(txn_day.month, txn_day.day),
-                 "{}/{}/{}".format(txn_day.year, txn_day.month, txn_day.day),
+                [str(voucher_day.year),
+                 "{}/{}".format(voucher_day.year, voucher_day.month),
+                 "{}/{}".format(voucher_day.month, voucher_day.day),
+                 "{}/{}/{}".format(voucher_day.year, voucher_day.month,
+                                   voucher_day.day),
                  format_amount(self.amount),
                  format_amount(self.net_balance)])
diff --git a/src/accounting/report/period/chooser.py b/src/accounting/report/period/chooser.py
index 223c112..0dd684a 100644
--- a/src/accounting/report/period/chooser.py
+++ b/src/accounting/report/period/chooser.py
@@ -23,7 +23,7 @@ This file is largely taken from the NanoParma ERP project, first written in
 import typing as t
 from datetime import date
 
-from accounting.models import Transaction
+from accounting.models import Voucher
 from .period import Period
 from .shortcuts import ThisMonth, LastMonth, SinceLastMonth, ThisYear, \
     LastYear, Today, Yesterday, AllTime, TemplatePeriod, YearPeriod
@@ -61,8 +61,8 @@ class PeriodChooser:
         self.url_template: str = get_url(TemplatePeriod())
         """The URL template."""
 
-        first: Transaction | None \
-            = Transaction.query.order_by(Transaction.date).first()
+        first: Voucher | None \
+            = Voucher.query.order_by(Voucher.date).first()
         start: date | None = None if first is None else first.date
 
         # Attributes
diff --git a/src/accounting/report/reports/balance_sheet.py b/src/accounting/report/reports/balance_sheet.py
index ced86ce..04d228d 100644
--- a/src/accounting/report/reports/balance_sheet.py
+++ b/src/accounting/report/reports/balance_sheet.py
@@ -24,7 +24,7 @@ from flask import render_template, Response
 
 from accounting import db
 from accounting.locale import gettext
-from accounting.models import Currency, BaseAccount, Account, Transaction, \
+from accounting.models import Currency, BaseAccount, Account, Voucher, \
     JournalEntry
 from accounting.report.period import Period, PeriodChooser
 from accounting.report.utils.base_page_params import BasePageParams
@@ -127,14 +127,14 @@ class AccountCollector:
             = [JournalEntry.currency_code == self.__currency.code,
                sa.or_(*sub_conditions)]
         if self.__period.end is not None:
-            conditions.append(Transaction.date <= self.__period.end)
+            conditions.append(Voucher.date <= self.__period.end)
         balance_func: sa.Function = sa.func.sum(sa.case(
             (JournalEntry.is_debit, JournalEntry.amount),
             else_=-JournalEntry.amount)).label("balance")
         select_balance: sa.Select \
             = sa.select(Account.id, Account.base_code, Account.no,
                         balance_func)\
-            .join(Transaction).join(Account)\
+            .join(Voucher).join(Account)\
             .filter(*conditions)\
             .group_by(Account.id, Account.base_code, Account.no)\
             .order_by(Account.base_code, Account.no)
@@ -179,7 +179,7 @@ class AccountCollector:
             return None
         conditions: list[sa.BinaryExpression] \
             = [JournalEntry.currency_code == self.__currency.code,
-               Transaction.date < self.__period.start]
+               Voucher.date < self.__period.start]
         return self.__query_balance(conditions)
 
     def __add_current_period(self) -> None:
@@ -199,9 +199,9 @@ class AccountCollector:
         conditions: list[sa.BinaryExpression] \
             = [JournalEntry.currency_code == self.__currency.code]
         if self.__period.start is not None:
-            conditions.append(Transaction.date >= self.__period.start)
+            conditions.append(Voucher.date >= self.__period.start)
         if self.__period.end is not None:
-            conditions.append(Transaction.date <= self.__period.end)
+            conditions.append(Voucher.date <= self.__period.end)
         return self.__query_balance(conditions)
 
     @staticmethod
@@ -218,7 +218,7 @@ class AccountCollector:
             (JournalEntry.is_debit, JournalEntry.amount),
             else_=-JournalEntry.amount))
         select_balance: sa.Select = sa.select(balance_func)\
-            .join(Transaction).join(Account).filter(*conditions)
+            .join(Voucher).join(Account).filter(*conditions)
         return db.session.scalar(select_balance)
 
     def __add_owner_s_equity(self, code: str, amount: Decimal | None,
diff --git a/src/accounting/report/reports/income_expenses.py b/src/accounting/report/reports/income_expenses.py
index 23655fa..c9131f5 100644
--- a/src/accounting/report/reports/income_expenses.py
+++ b/src/accounting/report/reports/income_expenses.py
@@ -26,7 +26,7 @@ from sqlalchemy.orm import selectinload
 
 from accounting import db
 from accounting.locale import gettext
-from accounting.models import Currency, Account, Transaction, JournalEntry
+from accounting.models import Currency, Account, Voucher, JournalEntry
 from accounting.report.period import Period, PeriodChooser
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
@@ -70,14 +70,14 @@ class ReportEntry:
         self.url: str | None = None
         """The URL to the journal entry."""
         if entry is not None:
-            self.date = entry.transaction.date
+            self.date = entry.voucher.date
             self.account = entry.account
             self.summary = entry.summary
             self.income = None if entry.is_debit else entry.amount
             self.expense = entry.amount if entry.is_debit else None
-            self.note = entry.transaction.note
-            self.url = url_for("accounting.transaction.detail",
-                               txn=entry.transaction)
+            self.note = entry.voucher.note
+            self.url = url_for("accounting.voucher.detail",
+                               voucher=entry.voucher)
 
 
 class EntryCollector:
@@ -120,10 +120,10 @@ class EntryCollector:
             (JournalEntry.is_debit, JournalEntry.amount),
             else_=-JournalEntry.amount))
         select: sa.Select = sa.Select(balance_func)\
-            .join(Transaction).join(Account)\
+            .join(Voucher).join(Account)\
             .filter(be(JournalEntry.currency_code == self.__currency.code),
                     self.__account_condition,
-                    Transaction.date < self.__period.start)
+                    Voucher.date < self.__period.start)
         balance: int | None = db.session.scalar(select)
         if balance is None:
             return None
@@ -148,23 +148,23 @@ class EntryCollector:
             = [JournalEntry.currency_code == self.__currency.code,
                self.__account_condition]
         if self.__period.start is not None:
-            conditions.append(Transaction.date >= self.__period.start)
+            conditions.append(Voucher.date >= self.__period.start)
         if self.__period.end is not None:
-            conditions.append(Transaction.date <= self.__period.end)
-        txn_with_account: sa.Select = sa.Select(Transaction.id).\
+            conditions.append(Voucher.date <= self.__period.end)
+        voucher_with_account: sa.Select = sa.Select(Voucher.id).\
             join(JournalEntry).join(Account).filter(*conditions)
 
         return [ReportEntry(x)
-                for x in JournalEntry.query.join(Transaction).join(Account)
-                .filter(JournalEntry.transaction_id.in_(txn_with_account),
+                for x in JournalEntry.query.join(Voucher).join(Account)
+                .filter(JournalEntry.voucher_id.in_(voucher_with_account),
                         JournalEntry.currency_code == self.__currency.code,
                         sa.not_(self.__account_condition))
-                .order_by(Transaction.date,
-                          Transaction.no,
+                .order_by(Voucher.date,
+                          Voucher.no,
                           JournalEntry.is_debit,
                           JournalEntry.no)
                 .options(selectinload(JournalEntry.account),
-                         selectinload(JournalEntry.transaction))]
+                         selectinload(JournalEntry.voucher))]
 
     @property
     def __account_condition(self) -> sa.BinaryExpression:
@@ -212,7 +212,7 @@ class EntryCollector:
 class CSVRow(BaseCSVRow):
     """A row in the CSV."""
 
-    def __init__(self, txn_date: date | str | None,
+    def __init__(self, voucher_date: date | str | None,
                  account: str | None,
                  summary: str | None,
                  income: str | Decimal | None,
@@ -221,7 +221,7 @@ class CSVRow(BaseCSVRow):
                  note: str | None):
         """Constructs a row in the CSV.
 
-        :param txn_date: The transaction date.
+        :param voucher_date: The voucher date.
         :param account: The account.
         :param summary: The summary.
         :param income: The income.
@@ -229,7 +229,7 @@ class CSVRow(BaseCSVRow):
         :param balance: The balance.
         :param note: The note.
         """
-        self.date: date | str | None = txn_date
+        self.date: date | str | None = voucher_date
         """The date."""
         self.account: str | None = account
         """The account."""
diff --git a/src/accounting/report/reports/income_statement.py b/src/accounting/report/reports/income_statement.py
index 655ae6e..f36e226 100644
--- a/src/accounting/report/reports/income_statement.py
+++ b/src/accounting/report/reports/income_statement.py
@@ -24,7 +24,7 @@ from flask import render_template, Response
 
 from accounting import db
 from accounting.locale import gettext
-from accounting.models import Currency, BaseAccount, Account, Transaction, \
+from accounting.models import Currency, BaseAccount, Account, Voucher, \
     JournalEntry
 from accounting.report.period import Period, PeriodChooser
 from accounting.report.utils.base_page_params import BasePageParams
@@ -259,14 +259,14 @@ class IncomeStatement(BaseReport):
             = [JournalEntry.currency_code == self.__currency.code,
                sa.or_(*sub_conditions)]
         if self.__period.start is not None:
-            conditions.append(Transaction.date >= self.__period.start)
+            conditions.append(Voucher.date >= self.__period.start)
         if self.__period.end is not None:
-            conditions.append(Transaction.date <= self.__period.end)
+            conditions.append(Voucher.date <= self.__period.end)
         balance_func: sa.Function = sa.func.sum(sa.case(
             (JournalEntry.is_debit, -JournalEntry.amount),
             else_=JournalEntry.amount)).label("balance")
         select_balances: sa.Select = sa.select(Account.id, balance_func)\
-            .join(Transaction).join(Account)\
+            .join(Voucher).join(Account)\
             .filter(*conditions)\
             .group_by(Account.id)\
             .order_by(Account.base_code, Account.no)
diff --git a/src/accounting/report/reports/journal.py b/src/accounting/report/reports/journal.py
index 2cb82dd..ec7e65d 100644
--- a/src/accounting/report/reports/journal.py
+++ b/src/accounting/report/reports/journal.py
@@ -25,7 +25,7 @@ from flask import render_template, Response
 from sqlalchemy.orm import selectinload
 
 from accounting.locale import gettext
-from accounting.models import Currency, Account, Transaction, JournalEntry
+from accounting.models import Currency, Account, Voucher, JournalEntry
 from accounting.report.period import Period, PeriodChooser
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
@@ -47,8 +47,8 @@ class ReportEntry:
         """
         self.entry: JournalEntry = entry
         """The journal entry."""
-        self.transaction: Transaction = entry.transaction
-        """The transaction."""
+        self.voucher: Voucher = entry.voucher
+        """The voucher."""
         self.currency: Currency = entry.currency
         """The account."""
         self.account: Account = entry.account
@@ -66,7 +66,7 @@ class ReportEntry:
 class CSVRow(BaseCSVRow):
     """A row in the CSV."""
 
-    def __init__(self, txn_date: str | date,
+    def __init__(self, voucher_date: str | date,
                  currency: str,
                  account: str,
                  summary: str | None,
@@ -75,13 +75,13 @@ class CSVRow(BaseCSVRow):
                  note: str | None):
         """Constructs a row in the CSV.
 
-        :param txn_date: The transaction date.
+        :param voucher_date: The voucher date.
         :param summary: The summary.
         :param debit: The debit amount.
         :param credit: The credit amount.
         :param note: The note.
         """
-        self.date: str | date = txn_date
+        self.date: str | date = voucher_date
         """The date."""
         self.currency: str = currency
         """The currency."""
@@ -155,9 +155,9 @@ def get_csv_rows(entries: list[JournalEntry]) -> list[CSVRow]:
                                  gettext("Account"), gettext("Summary"),
                                  gettext("Debit"), gettext("Credit"),
                                  gettext("Note"))]
-    rows.extend([CSVRow(x.transaction.date, x.currency.code,
+    rows.extend([CSVRow(x.voucher.date, x.currency.code,
                         str(x.account).title(), x.summary,
-                        x.debit, x.credit, x.transaction.note)
+                        x.debit, x.credit, x.voucher.note)
                  for x in entries])
     return rows
 
@@ -182,18 +182,18 @@ class Journal(BaseReport):
         """
         conditions: list[sa.BinaryExpression] = []
         if self.__period.start is not None:
-            conditions.append(Transaction.date >= self.__period.start)
+            conditions.append(Voucher.date >= self.__period.start)
         if self.__period.end is not None:
-            conditions.append(Transaction.date <= self.__period.end)
-        return JournalEntry.query.join(Transaction)\
+            conditions.append(Voucher.date <= self.__period.end)
+        return JournalEntry.query.join(Voucher)\
             .filter(*conditions)\
-            .order_by(Transaction.date,
-                      Transaction.no,
+            .order_by(Voucher.date,
+                      Voucher.no,
                       JournalEntry.is_debit.desc(),
                       JournalEntry.no)\
             .options(selectinload(JournalEntry.account),
                      selectinload(JournalEntry.currency),
-                     selectinload(JournalEntry.transaction)).all()
+                     selectinload(JournalEntry.voucher)).all()
 
     def csv(self) -> Response:
         """Returns the report as CSV for download.
diff --git a/src/accounting/report/reports/ledger.py b/src/accounting/report/reports/ledger.py
index b452c67..de455d1 100644
--- a/src/accounting/report/reports/ledger.py
+++ b/src/accounting/report/reports/ledger.py
@@ -26,7 +26,7 @@ from sqlalchemy.orm import selectinload
 
 from accounting import db
 from accounting.locale import gettext
-from accounting.models import Currency, Account, Transaction, JournalEntry
+from accounting.models import Currency, Account, Voucher, JournalEntry
 from accounting.report.period import Period, PeriodChooser
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
@@ -67,13 +67,13 @@ class ReportEntry:
         self.url: str | None = None
         """The URL to the journal entry."""
         if entry is not None:
-            self.date = entry.transaction.date
+            self.date = entry.voucher.date
             self.summary = entry.summary
             self.debit = entry.amount if entry.is_debit else None
             self.credit = None if entry.is_debit else entry.amount
-            self.note = entry.transaction.note
-            self.url = url_for("accounting.transaction.detail",
-                               txn=entry.transaction)
+            self.note = entry.voucher.note
+            self.url = url_for("accounting.voucher.detail",
+                               voucher=entry.voucher)
 
 
 class EntryCollector:
@@ -116,10 +116,10 @@ class EntryCollector:
         balance_func: sa.Function = sa.func.sum(sa.case(
             (JournalEntry.is_debit, JournalEntry.amount),
             else_=-JournalEntry.amount))
-        select: sa.Select = sa.Select(balance_func).join(Transaction)\
+        select: sa.Select = sa.Select(balance_func).join(Voucher)\
             .filter(be(JournalEntry.currency_code == self.__currency.code),
                     be(JournalEntry.account_id == self.__account.id),
-                    Transaction.date < self.__period.start)
+                    Voucher.date < self.__period.start)
         balance: int | None = db.session.scalar(select)
         if balance is None:
             return None
@@ -143,16 +143,16 @@ class EntryCollector:
             = [JournalEntry.currency_code == self.__currency.code,
                JournalEntry.account_id == self.__account.id]
         if self.__period.start is not None:
-            conditions.append(Transaction.date >= self.__period.start)
+            conditions.append(Voucher.date >= self.__period.start)
         if self.__period.end is not None:
-            conditions.append(Transaction.date <= self.__period.end)
-        return [ReportEntry(x) for x in JournalEntry.query.join(Transaction)
+            conditions.append(Voucher.date <= self.__period.end)
+        return [ReportEntry(x) for x in JournalEntry.query.join(Voucher)
                 .filter(*conditions)
-                .order_by(Transaction.date,
-                          Transaction.no,
+                .order_by(Voucher.date,
+                          Voucher.no,
                           JournalEntry.is_debit.desc(),
                           JournalEntry.no)
-                .options(selectinload(JournalEntry.transaction)).all()]
+                .options(selectinload(JournalEntry.voucher)).all()]
 
     def __get_total_entry(self) -> ReportEntry | None:
         """Composes the total entry.
@@ -193,7 +193,7 @@ class EntryCollector:
 class CSVRow(BaseCSVRow):
     """A row in the CSV."""
 
-    def __init__(self, txn_date: date | str | None,
+    def __init__(self, voucher_date: date | str | None,
                  summary: str | None,
                  debit: str | Decimal | None,
                  credit: str | Decimal | None,
@@ -201,14 +201,14 @@ class CSVRow(BaseCSVRow):
                  note: str | None):
         """Constructs a row in the CSV.
 
-        :param txn_date: The transaction date.
+        :param voucher_date: The voucher date.
         :param summary: The summary.
         :param debit: The debit amount.
         :param credit: The credit amount.
         :param balance: The balance.
         :param note: The note.
         """
-        self.date: date | str | None = txn_date
+        self.date: date | str | None = voucher_date
         """The date."""
         self.summary: str | None = summary
         """The summary."""
diff --git a/src/accounting/report/reports/search.py b/src/accounting/report/reports/search.py
index b2d14e3..9bbf6cc 100644
--- a/src/accounting/report/reports/search.py
+++ b/src/accounting/report/reports/search.py
@@ -26,7 +26,7 @@ from sqlalchemy.orm import selectinload
 
 from accounting.locale import gettext
 from accounting.models import Currency, CurrencyL10n, Account, AccountL10n, \
-    Transaction, JournalEntry
+    Voucher, JournalEntry
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
 from accounting.report.utils.csv_export import csv_download
@@ -62,21 +62,21 @@ class EntryCollector:
                        self.__get_account_condition(k)),
                    JournalEntry.currency_code.in_(
                        self.__get_currency_condition(k)),
-                   JournalEntry.transaction_id.in_(
-                       self.__get_transaction_condition(k))]
+                   JournalEntry.voucher_id.in_(
+                       self.__get_voucher_condition(k))]
             try:
                 sub_conditions.append(JournalEntry.amount == Decimal(k))
             except ArithmeticError:
                 pass
             conditions.append(sa.or_(*sub_conditions))
-        return JournalEntry.query.join(Transaction).filter(*conditions)\
-            .order_by(Transaction.date,
-                      Transaction.no,
+        return JournalEntry.query.join(Voucher).filter(*conditions)\
+            .order_by(Voucher.date,
+                      Voucher.no,
                       JournalEntry.is_debit,
                       JournalEntry.no)\
             .options(selectinload(JournalEntry.account),
                      selectinload(JournalEntry.currency),
-                     selectinload(JournalEntry.transaction)).all()
+                     selectinload(JournalEntry.voucher)).all()
 
     @staticmethod
     def __get_account_condition(k: str) -> sa.Select:
@@ -115,35 +115,35 @@ class EntryCollector:
                    Currency.code.in_(select_l10n)))
 
     @staticmethod
-    def __get_transaction_condition(k: str) -> sa.Select:
-        """Composes and returns the condition to filter the transaction.
+    def __get_voucher_condition(k: str) -> sa.Select:
+        """Composes and returns the condition to filter the voucher.
 
         :param k: The keyword.
-        :return: The condition to filter the transaction.
+        :return: The condition to filter the voucher.
         """
-        conditions: list[sa.BinaryExpression] = [Transaction.note.contains(k)]
-        txn_date: datetime
+        conditions: list[sa.BinaryExpression] = [Voucher.note.contains(k)]
+        voucher_date: datetime
         try:
-            txn_date = datetime.strptime(k, "%Y")
+            voucher_date = datetime.strptime(k, "%Y")
             conditions.append(
-                be(sa.extract("year", Transaction.date) == txn_date.year))
+                be(sa.extract("year", Voucher.date) == voucher_date.year))
         except ValueError:
             pass
         try:
-            txn_date = datetime.strptime(k, "%Y/%m")
+            voucher_date = datetime.strptime(k, "%Y/%m")
             conditions.append(sa.and_(
-                sa.extract("year", Transaction.date) == txn_date.year,
-                sa.extract("month", Transaction.date) == txn_date.month))
+                sa.extract("year", Voucher.date) == voucher_date.year,
+                sa.extract("month", Voucher.date) == voucher_date.month))
         except ValueError:
             pass
         try:
-            txn_date = datetime.strptime(f"2000/{k}", "%Y/%m/%d")
+            voucher_date = datetime.strptime(f"2000/{k}", "%Y/%m/%d")
             conditions.append(sa.and_(
-                sa.extract("month", Transaction.date) == txn_date.month,
-                sa.extract("day", Transaction.date) == txn_date.day))
+                sa.extract("month", Voucher.date) == voucher_date.month,
+                sa.extract("day", Voucher.date) == voucher_date.day))
         except ValueError:
             pass
-        return sa.select(Transaction.id).filter(sa.or_(*conditions))
+        return sa.select(Voucher.id).filter(sa.or_(*conditions))
 
 
 class PageParams(BasePageParams):
diff --git a/src/accounting/report/reports/trial_balance.py b/src/accounting/report/reports/trial_balance.py
index d6a84c2..e98f22d 100644
--- a/src/accounting/report/reports/trial_balance.py
+++ b/src/accounting/report/reports/trial_balance.py
@@ -24,7 +24,7 @@ from flask import Response, render_template
 
 from accounting import db
 from accounting.locale import gettext
-from accounting.models import Currency, Account, Transaction, JournalEntry
+from accounting.models import Currency, Account, Voucher, JournalEntry
 from accounting.report.period import Period, PeriodChooser
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
@@ -180,14 +180,14 @@ class TrialBalance(BaseReport):
         conditions: list[sa.BinaryExpression] \
             = [JournalEntry.currency_code == self.__currency.code]
         if self.__period.start is not None:
-            conditions.append(Transaction.date >= self.__period.start)
+            conditions.append(Voucher.date >= self.__period.start)
         if self.__period.end is not None:
-            conditions.append(Transaction.date <= self.__period.end)
+            conditions.append(Voucher.date <= self.__period.end)
         balance_func: sa.Function = sa.func.sum(sa.case(
             (JournalEntry.is_debit, JournalEntry.amount),
             else_=-JournalEntry.amount)).label("balance")
         select_balances: sa.Select = sa.select(Account.id, balance_func)\
-            .join(Transaction).join(Account)\
+            .join(Voucher).join(Account)\
             .filter(*conditions)\
             .group_by(Account.id)\
             .order_by(Account.base_code, Account.no)
diff --git a/src/accounting/report/utils/base_page_params.py b/src/accounting/report/utils/base_page_params.py
index 436942c..a78def3 100644
--- a/src/accounting/report/utils/base_page_params.py
+++ b/src/accounting/report/utils/base_page_params.py
@@ -27,7 +27,7 @@ from flask import request
 
 from accounting import db
 from accounting.models import Currency, JournalEntry
-from accounting.utils.txn_types import TransactionType
+from accounting.utils.voucher_types import VoucherType
 from .option_link import OptionLink
 from .report_chooser import ReportChooser
 
@@ -52,12 +52,12 @@ class BasePageParams(ABC):
         """
 
     @property
-    def txn_types(self) -> t.Type[TransactionType]:
-        """Returns the transaction types.
+    def voucher_types(self) -> t.Type[VoucherType]:
+        """Returns the voucher types.
 
-        :return: The transaction types.
+        :return: The voucher types.
         """
-        return TransactionType
+        return VoucherType
 
     @property
     def csv_uri(self) -> str:
diff --git a/src/accounting/static/css/style.css b/src/accounting/static/css/style.css
index 4713fbb..b914c4d 100644
--- a/src/accounting/static/css/style.css
+++ b/src/accounting/static/css/style.css
@@ -149,7 +149,7 @@
     overflow-y: scroll;
 }
 
-/** The transaction management */
+/** The voucher management */
 .accounting-currency-control {
     background-color: transparent;
 }
@@ -169,14 +169,14 @@
 .accounting-list-group-hover .list-group-item:hover {
     background-color: #ececec;
 }
-.accounting-transaction-entry {
+.accounting-voucher-entry {
     border: none;
 }
-.accounting-transaction-entry-header {
+.accounting-voucher-entry-header {
     font-weight: bolder;
     border-bottom: thick double slategray;
 }
-.list-group-item.accounting-transaction-entry-total {
+.list-group-item.accounting-voucher-entry-total {
     font-weight: bolder;
     border-top: thick double slategray;
 }
diff --git a/src/accounting/static/js/account-selector.js b/src/accounting/static/js/account-selector.js
index c4a7f8d..84be852 100644
--- a/src/accounting/static/js/account-selector.js
+++ b/src/accounting/static/js/account-selector.js
@@ -1,5 +1,5 @@
 /* The Mia! Accounting Flask Project
- * transaction-transfer-form.js: The JavaScript for the transfer transaction form
+ * account-selector.js: The JavaScript for the account selector
  */
 
 /*  Copyright (c) 2023 imacat.
diff --git a/src/accounting/static/js/journal-entry-editor.js b/src/accounting/static/js/journal-entry-editor.js
index 63ec09d..ef488b8 100644
--- a/src/accounting/static/js/journal-entry-editor.js
+++ b/src/accounting/static/js/journal-entry-editor.js
@@ -29,8 +29,8 @@
 class JournalEntryEditor {
 
     /**
-     * The transaction form
-     * @type {TransactionForm}
+     * The voucher form
+     * @type {VoucherForm}
      */
     form;
 
@@ -217,7 +217,7 @@ class JournalEntryEditor {
     /**
      * Constructs a new journal entry editor.
      *
-     * @param form {TransactionForm} the transaction form
+     * @param form {VoucherForm} the voucher form
      */
     constructor(form) {
         this.form = form;
diff --git a/src/accounting/static/js/original-entry-selector.js b/src/accounting/static/js/original-entry-selector.js
index 79d091b..3bd0700 100644
--- a/src/accounting/static/js/original-entry-selector.js
+++ b/src/accounting/static/js/original-entry-selector.js
@@ -105,7 +105,7 @@ class OriginalEntrySelector {
      * Returns the net balance for an original entry.
      *
      * @param currentEntry {JournalEntrySubForm} the journal entry sub-form that is currently editing
-     * @param form {TransactionForm} the transaction form
+     * @param form {VoucherForm} the voucher form
      * @param originalEntryId {string} the ID of the original entry
      * @return {Decimal} the net balance of the original entry
      */
diff --git a/src/accounting/static/js/transaction-form.js b/src/accounting/static/js/voucher-form.js
similarity index 98%
rename from src/accounting/static/js/transaction-form.js
rename to src/accounting/static/js/voucher-form.js
index 7b6b325..5b7ac9c 100644
--- a/src/accounting/static/js/transaction-form.js
+++ b/src/accounting/static/js/voucher-form.js
@@ -1,5 +1,5 @@
 /* The Mia! Accounting Flask Project
- * transaction-form.js: The JavaScript for the transaction form
+ * voucher-form.js: The JavaScript for the voucher form
  */
 
 /*  Copyright (c) 2023 imacat.
@@ -23,14 +23,14 @@
 "use strict";
 
 document.addEventListener("DOMContentLoaded", () => {
-    TransactionForm.initialize();
+    VoucherForm.initialize();
 });
 
 /**
- * The transaction form
+ * The voucher form
  *
  */
-class TransactionForm {
+class VoucherForm {
 
     /**
      * The form element
@@ -105,7 +105,7 @@ class TransactionForm {
     entryEditor;
 
     /**
-     * Constructs the transaction form.
+     * Constructs the voucher form.
      *
      */
     constructor() {
@@ -325,17 +325,17 @@ class TransactionForm {
     }
 
     /**
-     * The transaction form
-     * @type {TransactionForm}
+     * The voucher form
+     * @type {VoucherForm}
      */
     static #form;
 
     /**
-     * Initializes the transaction form.
+     * Initializes the voucher form.
      *
      */
     static initialize() {
-        this.#form = new TransactionForm()
+        this.#form = new VoucherForm()
     }
 }
 
@@ -352,8 +352,8 @@ class CurrencySubForm {
     element;
 
     /**
-     * The transaction form
-     * @type {TransactionForm}
+     * The voucher form
+     * @type {VoucherForm}
      */
     form;
 
@@ -420,7 +420,7 @@ class CurrencySubForm {
     /**
      * Constructs a currency sub-form
      *
-     * @param form {TransactionForm} the transaction form
+     * @param form {VoucherForm} the voucher form
      * @param element {HTMLDivElement} the currency sub-form element
      */
     constructor(form, element) {
diff --git a/src/accounting/static/js/transaction-order.js b/src/accounting/static/js/voucher-order.js
similarity index 95%
rename from src/accounting/static/js/transaction-order.js
rename to src/accounting/static/js/voucher-order.js
index be8e29d..6c7d44c 100644
--- a/src/accounting/static/js/transaction-order.js
+++ b/src/accounting/static/js/voucher-order.js
@@ -1,5 +1,5 @@
 /* The Mia! Accounting Flask Project
- * transaction-order.js: The JavaScript for the transaction order
+ * voucher-order.js: The JavaScript for the voucher order
  */
 
 /*  Copyright (c) 2023 imacat.
diff --git a/src/accounting/template_globals.py b/src/accounting/template_globals.py
index 07d2c35..ff9169e 100644
--- a/src/accounting/template_globals.py
+++ b/src/accounting/template_globals.py
@@ -14,7 +14,7 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-"""The template globals for the transaction management.
+"""The template globals.
 
 """
 from flask import current_app
diff --git a/src/accounting/templates/accounting/report/balance-sheet.html b/src/accounting/templates/accounting/report/balance-sheet.html
index 245d098..9ce54d8 100644
--- a/src/accounting/templates/accounting/report/balance-sheet.html
+++ b/src/accounting/templates/accounting/report/balance-sheet.html
@@ -37,7 +37,7 @@ First written: 2023/3/7
   {% endwith %}
 </div>
 
-{% include "accounting/report/include/add-txn-material-fab.html" %}
+{% include "accounting/report/include/add-voucher-material-fab.html" %}
 
 {% include "accounting/report/include/period-chooser.html" %}
 
diff --git a/src/accounting/templates/accounting/report/include/add-txn-material-fab.html b/src/accounting/templates/accounting/report/include/add-voucher-material-fab.html
similarity index 71%
rename from src/accounting/templates/accounting/report/include/add-txn-material-fab.html
rename to src/accounting/templates/accounting/report/include/add-voucher-material-fab.html
index bd62aa9..fa00b65 100644
--- a/src/accounting/templates/accounting/report/include/add-txn-material-fab.html
+++ b/src/accounting/templates/accounting/report/include/add-voucher-material-fab.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-add-txn-material-fab.html: The material floating action buttons to add a new transaction
+add-voucher-material-fab.html: The material floating action buttons to add a new voucher
 
  Copyright (c) 2023 imacat.
 
@@ -22,13 +22,13 @@ First written: 2023/2/25
 {% if accounting_can_edit() %}
   <div id="accounting-material-fab-speed-dial" class="d-md-none accounting-material-fab">
     <div id="accounting-material-fab-speed-dial-actions" class="d-md-none accounting-material-fab-speed-dial-group">
-      <a class="btn rounded-pill" href="{{ url_for("accounting.transaction.create", txn_type=report.txn_types.CASH_EXPENSE)|accounting_append_next }}">
+      <a class="btn rounded-pill" href="{{ url_for("accounting.voucher.create", voucher_type=report.voucher_types.CASH_DISBURSEMENT)|accounting_append_next }}">
         {{ A_("Cash expense") }}
       </a>
-      <a class="btn rounded-pill" href="{{ url_for("accounting.transaction.create", txn_type=report.txn_types.CASH_INCOME)|accounting_append_next }}">
+      <a class="btn rounded-pill" href="{{ url_for("accounting.voucher.create", voucher_type=report.voucher_types.CASH_RECEIPT)|accounting_append_next }}">
         {{ A_("Cash income") }}
       </a>
-      <a class="btn rounded-pill" href="{{ url_for("accounting.transaction.create", txn_type=report.txn_types.TRANSFER)|accounting_append_next }}">
+      <a class="btn rounded-pill" href="{{ url_for("accounting.voucher.create", voucher_type=report.voucher_types.TRANSFER)|accounting_append_next }}">
         {{ A_("Transfer") }}
       </a>
     </div>
diff --git a/src/accounting/templates/accounting/report/include/toolbar-buttons.html b/src/accounting/templates/accounting/report/include/toolbar-buttons.html
index 7c68ddc..75380b8 100644
--- a/src/accounting/templates/accounting/report/include/toolbar-buttons.html
+++ b/src/accounting/templates/accounting/report/include/toolbar-buttons.html
@@ -27,17 +27,17 @@ First written: 2023/3/8
     </button>
     <ul class="dropdown-menu">
       <li>
-        <a class="dropdown-item" href="{{ url_for("accounting.transaction.create", txn_type=report.txn_types.CASH_EXPENSE)|accounting_append_next }}">
+        <a class="dropdown-item" href="{{ url_for("accounting.voucher.create", voucher_type=report.voucher_types.CASH_DISBURSEMENT)|accounting_append_next }}">
           {{ A_("Cash Expense") }}
         </a>
       </li>
       <li>
-        <a class="dropdown-item" href="{{ url_for("accounting.transaction.create", txn_type=report.txn_types.CASH_INCOME)|accounting_append_next }}">
+        <a class="dropdown-item" href="{{ url_for("accounting.voucher.create", voucher_type=report.voucher_types.CASH_RECEIPT)|accounting_append_next }}">
           {{ A_("Cash Income") }}
         </a>
       </li>
       <li>
-        <a class="dropdown-item" href="{{ url_for("accounting.transaction.create", txn_type=report.txn_types.TRANSFER)|accounting_append_next }}">
+        <a class="dropdown-item" href="{{ url_for("accounting.voucher.create", voucher_type=report.voucher_types.TRANSFER)|accounting_append_next }}">
           {{ A_("Transfer") }}
         </a>
       </li>
diff --git a/src/accounting/templates/accounting/report/income-expenses.html b/src/accounting/templates/accounting/report/income-expenses.html
index cc574f2..ca9e64a 100644
--- a/src/accounting/templates/accounting/report/income-expenses.html
+++ b/src/accounting/templates/accounting/report/income-expenses.html
@@ -38,7 +38,7 @@ First written: 2023/3/5
   {% endwith %}
 </div>
 
-{% include "accounting/report/include/add-txn-material-fab.html" %}
+{% include "accounting/report/include/add-voucher-material-fab.html" %}
 
 {% include "accounting/report/include/period-chooser.html" %}
 
diff --git a/src/accounting/templates/accounting/report/income-statement.html b/src/accounting/templates/accounting/report/income-statement.html
index 8b854db..1941031 100644
--- a/src/accounting/templates/accounting/report/income-statement.html
+++ b/src/accounting/templates/accounting/report/income-statement.html
@@ -37,7 +37,7 @@ First written: 2023/3/7
   {% endwith %}
 </div>
 
-{% include "accounting/report/include/add-txn-material-fab.html" %}
+{% include "accounting/report/include/add-voucher-material-fab.html" %}
 
 {% include "accounting/report/include/period-chooser.html" %}
 
diff --git a/src/accounting/templates/accounting/report/journal.html b/src/accounting/templates/accounting/report/journal.html
index b49b063..791528b 100644
--- a/src/accounting/templates/accounting/report/journal.html
+++ b/src/accounting/templates/accounting/report/journal.html
@@ -36,7 +36,7 @@ First written: 2023/3/4
   {% endwith %}
 </div>
 
-{% include "accounting/report/include/add-txn-material-fab.html" %}
+{% include "accounting/report/include/add-voucher-material-fab.html" %}
 
 {% include "accounting/report/include/period-chooser.html" %}
 
@@ -60,8 +60,8 @@ First written: 2023/3/4
     </div>
     <div class="accounting-report-table-body">
       {% for entry in report.entries %}
-        <a class="accounting-report-table-row" href="{{ url_for("accounting.transaction.detail", txn=entry.transaction)|accounting_append_next }}">
-          <div>{{ entry.transaction.date|accounting_format_date }}</div>
+        <a class="accounting-report-table-row" href="{{ url_for("accounting.voucher.detail", voucher=entry.voucher)|accounting_append_next }}">
+          <div>{{ entry.voucher.date|accounting_format_date }}</div>
           <div>{{ entry.currency.name }}</div>
           <div>
             <span class="d-none d-md-inline">{{ entry.account.code }}</span>
@@ -77,11 +77,11 @@ First written: 2023/3/4
 
   <div class="list-group d-md-none">
   {% for entry in report.entries %}
-    <a class="list-group-item list-group-item-action" href="{{ url_for("accounting.transaction.detail", txn=entry.transaction)|accounting_append_next }}">
+    <a class="list-group-item list-group-item-action" href="{{ url_for("accounting.voucher.detail", voucher=entry.voucher)|accounting_append_next }}">
       <div class="d-flex justify-content-between">
         <div {% if not entry.is_debit %} class="accounting-mobile-journal-credit" {% endif %}>
           <div class="text-muted small">
-            {{ entry.transaction.date|accounting_format_date }}
+            {{ entry.voucher.date|accounting_format_date }}
             {{ entry.account.title|title }}
             {% if entry.currency.code != accounting_default_currency_code() %}
               <span class="badge rounded-pill bg-info">{{ entry.currency.code }}</span>
diff --git a/src/accounting/templates/accounting/report/ledger.html b/src/accounting/templates/accounting/report/ledger.html
index ed1a43a..a631ae2 100644
--- a/src/accounting/templates/accounting/report/ledger.html
+++ b/src/accounting/templates/accounting/report/ledger.html
@@ -38,7 +38,7 @@ First written: 2023/3/5
   {% endwith %}
 </div>
 
-{% include "accounting/report/include/add-txn-material-fab.html" %}
+{% include "accounting/report/include/add-voucher-material-fab.html" %}
 
 {% include "accounting/report/include/period-chooser.html" %}
 
diff --git a/src/accounting/templates/accounting/report/search.html b/src/accounting/templates/accounting/report/search.html
index cb4f98b..686f1e3 100644
--- a/src/accounting/templates/accounting/report/search.html
+++ b/src/accounting/templates/accounting/report/search.html
@@ -35,7 +35,7 @@ First written: 2023/3/8
   {% endwith %}
 </div>
 
-{% include "accounting/report/include/add-txn-material-fab.html" %}
+{% include "accounting/report/include/add-voucher-material-fab.html" %}
 
 {% include "accounting/report/include/search-modal.html" %}
 
@@ -57,8 +57,8 @@ First written: 2023/3/8
     </div>
     <div class="accounting-report-table-body">
       {% for entry in report.entries %}
-        <a class="accounting-report-table-row" href="{{ url_for("accounting.transaction.detail", txn=entry.transaction)|accounting_append_next }}">
-          <div>{{ entry.transaction.date|accounting_format_date }}</div>
+        <a class="accounting-report-table-row" href="{{ url_for("accounting.voucher.detail", voucher=entry.voucher)|accounting_append_next }}">
+          <div>{{ entry.voucher.date|accounting_format_date }}</div>
           <div>{{ entry.currency.name }}</div>
           <div>
             <span class="d-none d-md-inline">{{ entry.account.code }}</span>
@@ -74,11 +74,11 @@ First written: 2023/3/8
 
   <div class="list-group d-md-none">
   {% for entry in report.entries %}
-    <a class="list-group-item list-group-item-action" href="{{ url_for("accounting.transaction.detail", txn=entry.transaction)|accounting_append_next }}">
+    <a class="list-group-item list-group-item-action" href="{{ url_for("accounting.voucher.detail", voucher=entry.voucher)|accounting_append_next }}">
       <div class="d-flex justify-content-between">
         <div {% if not entry.is_debit %} class="accounting-mobile-journal-credit" {% endif %}>
           <div class="text-muted small">
-            {{ entry.transaction.date|accounting_format_date }}
+            {{ entry.voucher.date|accounting_format_date }}
             {{ entry.account.title|title }}
             {% if entry.currency.code != accounting_default_currency_code() %}
               <span class="badge rounded-pill bg-info">{{ entry.currency.code }}</span>
diff --git a/src/accounting/templates/accounting/report/trial-balance.html b/src/accounting/templates/accounting/report/trial-balance.html
index 8e67aa5..acd112e 100644
--- a/src/accounting/templates/accounting/report/trial-balance.html
+++ b/src/accounting/templates/accounting/report/trial-balance.html
@@ -37,7 +37,7 @@ First written: 2023/3/5
   {% endwith %}
 </div>
 
-{% include "accounting/report/include/add-txn-material-fab.html" %}
+{% include "accounting/report/include/add-voucher-material-fab.html" %}
 
 {% include "accounting/report/include/period-chooser.html" %}
 
diff --git a/src/accounting/templates/accounting/transaction/expense/create.html b/src/accounting/templates/accounting/voucher/disbursement/create.html
similarity index 69%
rename from src/accounting/templates/accounting/transaction/expense/create.html
rename to src/accounting/templates/accounting/voucher/disbursement/create.html
index 18be4ab..b513844 100644
--- a/src/accounting/templates/accounting/transaction/expense/create.html
+++ b/src/accounting/templates/accounting/voucher/disbursement/create.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-create.html: The cash expense transaction creation form
+create.html: The cash disbursement voucher creation form
 
  Copyright (c) 2023 imacat.
 
@@ -19,10 +19,10 @@ create.html: The cash expense transaction creation form
 Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/2/25
 #}
-{% extends "accounting/transaction/expense/include/form.html" %}
+{% extends "accounting/voucher/disbursement/include/form.html" %}
 
-{% block header %}{% block title %}{{ A_("Add a New Cash Expense Transaction") }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{{ A_("Add a New Cash Disbursement Voucher") }}{% endblock %}{% endblock %}
 
 {% block back_url %}{{ request.args.get("next") or url_for("accounting.report.default") }}{% endblock %}
 
-{% block action_url %}{{ url_for("accounting.transaction.store", txn_type=txn_type) }}{% endblock %}
+{% block action_url %}{{ url_for("accounting.voucher.store", voucher_type=voucher_type) }}{% endblock %}
diff --git a/src/accounting/templates/accounting/transaction/expense/detail.html b/src/accounting/templates/accounting/voucher/disbursement/detail.html
similarity index 69%
rename from src/accounting/templates/accounting/transaction/expense/detail.html
rename to src/accounting/templates/accounting/voucher/disbursement/detail.html
index 009c274..95c4587 100644
--- a/src/accounting/templates/accounting/transaction/expense/detail.html
+++ b/src/accounting/templates/accounting/voucher/disbursement/detail.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-detail.html: The account detail
+detail.html: The cash disbursement voucher detail
 
  Copyright (c) 2023 imacat.
 
@@ -19,26 +19,26 @@ detail.html: The account detail
 Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/2/26
 #}
-{% extends "accounting/transaction/include/detail.html" %}
+{% extends "accounting/voucher/include/detail.html" %}
 
 {% block to_transfer %}
-  <a class="btn btn-primary" href="{{ url_for("accounting.transaction.edit", txn=obj)|accounting_txn_to_transfer|accounting_inherit_next }}">
+  <a class="btn btn-primary" href="{{ url_for("accounting.voucher.edit", voucher=obj)|accounting_voucher_to_transfer|accounting_inherit_next }}">
     <i class="fa-solid fa-bars-staggered"></i>
     {{ A_("To Transfer") }}
   </a>
 {% endblock %}
 
-{% block transaction_currencies %}
+{% block voucher_currencies %}
   {% for currency in obj.currencies %}
     <div class="mb-3">
       <div class="mb-2 fw-bolder">{{ currency.name }}</div>
 
       <ul class="list-group accounting-list-group-stripped accounting-list-group-hover">
-        <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-header">{{ A_("Content") }}</li>
+        <li class="list-group-item accounting-voucher-entry accounting-voucher-entry-header">{{ A_("Content") }}</li>
         {% with entries = currency.debit %}
-          {% include "accounting/transaction/include/detail-entries.html" %}
+          {% include "accounting/voucher/include/detail-entries.html" %}
         {% endwith %}
-        <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-total">
+        <li class="list-group-item accounting-voucher-entry accounting-voucher-entry-total">
           <div class="d-flex justify-content-between">
             <div>{{ A_("Total") }}</div>
             <div>{{ currency.debit_total|accounting_format_amount }}</div>
diff --git a/src/accounting/templates/accounting/transaction/income/edit.html b/src/accounting/templates/accounting/voucher/disbursement/edit.html
similarity index 58%
rename from src/accounting/templates/accounting/transaction/income/edit.html
rename to src/accounting/templates/accounting/voucher/disbursement/edit.html
index 52f6159..f1f76ce 100644
--- a/src/accounting/templates/accounting/transaction/income/edit.html
+++ b/src/accounting/templates/accounting/voucher/disbursement/edit.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-edit.html: The cash income transaction edit form
+edit.html: The cash disbursement voucher edit form
 
  Copyright (c) 2023 imacat.
 
@@ -19,10 +19,10 @@ edit.html: The cash income transaction edit form
 Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/2/25
 #}
-{% extends "accounting/transaction/income/include/form.html" %}
+{% extends "accounting/voucher/disbursement/include/form.html" %}
 
-{% block header %}{% block title %}{{ A_("Editing %(txn)s", txn=txn) }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{{ A_("Editing %(voucher)s", voucher=voucher) }}{% endblock %}{% endblock %}
 
-{% block back_url %}{{ url_for("accounting.transaction.detail", txn=txn)|accounting_inherit_next }}{% endblock %}
+{% block back_url %}{{ url_for("accounting.voucher.detail", voucher=voucher)|accounting_inherit_next }}{% endblock %}
 
-{% block action_url %}{{ url_for("accounting.transaction.update", txn=txn)|accounting_txn_with_type }}{% endblock %}
+{% block action_url %}{{ url_for("accounting.voucher.update", voucher=voucher)|accounting_voucher_with_type }}{% endblock %}
diff --git a/src/accounting/templates/accounting/transaction/expense/include/form-currency-item.html b/src/accounting/templates/accounting/voucher/disbursement/include/form-currency-item.html
similarity index 96%
rename from src/accounting/templates/accounting/transaction/expense/include/form-currency-item.html
rename to src/accounting/templates/accounting/voucher/disbursement/include/form-currency-item.html
index 308a137..233d021 100644
--- a/src/accounting/templates/accounting/transaction/expense/include/form-currency-item.html
+++ b/src/accounting/templates/accounting/voucher/disbursement/include/form-currency-item.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-currency-sub-form.html: The currency sub-form in the cash expense transaction form
+currency-sub-form.html: The currency sub-form in the cash disbursement voucher form
 
  Copyright (c) 2023 imacat.
 
@@ -64,11 +64,11 @@ First written: 2023/2/25
                     offset_total = entry_form.offset_total|accounting_default("0"),
                     net_balance_data = entry_form.net_balance,
                     net_balance_text = entry_form.net_balance|accounting_format_amount,
-                    amount_data = entry_form.amount.data|accounting_txn_format_amount_input,
+                    amount_data = entry_form.amount.data|accounting_voucher_format_amount_input,
                     amount_errors = entry_form.amount.errors,
                     amount_text = entry_form.amount.data|accounting_format_amount,
                     entry_errors = entry_form.all_errors %}
-              {% include "accounting/transaction/include/form-entry-item.html" %}
+              {% include "accounting/voucher/include/form-entry-item.html" %}
             {% endwith %}
           {% endfor %}
         </ul>
diff --git a/src/accounting/templates/accounting/transaction/expense/include/form.html b/src/accounting/templates/accounting/voucher/disbursement/include/form.html
similarity index 80%
rename from src/accounting/templates/accounting/transaction/expense/include/form.html
rename to src/accounting/templates/accounting/voucher/disbursement/include/form.html
index bc10a00..05c58b1 100644
--- a/src/accounting/templates/accounting/transaction/expense/include/form.html
+++ b/src/accounting/templates/accounting/voucher/disbursement/include/form.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-form.html: The cash expense transaction form
+form.html: The cash disbursement voucher form
 
  Copyright (c) 2023 imacat.
 
@@ -19,7 +19,7 @@ form.html: The cash expense transaction form
 Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/2/25
 #}
-{% extends "accounting/transaction/include/form.html" %}
+{% extends "accounting/voucher/include/form.html" %}
 
 {% block currency_sub_forms %}
   {% if form.currencies %}
@@ -33,7 +33,7 @@ First written: 2023/2/25
               debit_forms = currency_form.debit,
               debit_errors = currency_form.debit_errors,
               debit_total = currency_form.form.debit_total|accounting_format_amount %}
-        {% include "accounting/transaction/expense/include/form-currency-item.html" %}
+        {% include "accounting/voucher/disbursement/include/form-currency-item.html" %}
       {% endwith %}
     {% endfor %}
   {% else %}
@@ -41,17 +41,17 @@ First written: 2023/2/25
             only_one_currency_form = True,
             currency_code_data = accounting_default_currency_code(),
             debit_total = "-" %}
-      {% include "accounting/transaction/expense/include/form-currency-item.html" %}
+      {% include "accounting/voucher/disbursement/include/form-currency-item.html" %}
     {% endwith %}
   {% endif %}
 {% endblock %}
 
 {% block form_modals %}
   {% with summary_editor = form.summary_editor.debit %}
-    {% include "accounting/transaction/include/summary-editor-modal.html" %}
+    {% include "accounting/voucher/include/summary-editor-modal.html" %}
   {% endwith %}
   {% with entry_type = "debit",
           account_options = form.debit_account_options %}
-    {% include "accounting/transaction/include/account-selector-modal.html" %}
+    {% include "accounting/voucher/include/account-selector-modal.html" %}
   {% endwith %}
 {% endblock %}
diff --git a/src/accounting/templates/accounting/transaction/include/account-selector-modal.html b/src/accounting/templates/accounting/voucher/include/account-selector-modal.html
similarity index 100%
rename from src/accounting/templates/accounting/transaction/include/account-selector-modal.html
rename to src/accounting/templates/accounting/voucher/include/account-selector-modal.html
diff --git a/src/accounting/templates/accounting/transaction/include/detail-entries.html b/src/accounting/templates/accounting/voucher/include/detail-entries.html
similarity index 83%
rename from src/accounting/templates/accounting/transaction/include/detail-entries.html
rename to src/accounting/templates/accounting/voucher/include/detail-entries.html
index 55c439b..54d59c6 100644
--- a/src/accounting/templates/accounting/transaction/include/detail-entries.html
+++ b/src/accounting/templates/accounting/voucher/include/detail-entries.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-detail-entries-item: The journal entries in the transaction detail
+detail-entries-item: The journal entries in the voucher detail
 
  Copyright (c) 2023 imacat.
 
@@ -21,7 +21,7 @@ First written: 2023/3/14
 #}
 {# <ul> For SonarQube not to complain about incorrect HTML #}
 {% for entry in entries %}
-  <li class="list-group-item accounting-transaction-entry">
+  <li class="list-group-item accounting-voucher-entry">
     <div class="d-flex justify-content-between">
       <div>
         <div class="small">{{ entry.account }}</div>
@@ -30,7 +30,7 @@ First written: 2023/3/14
         {% endif %}
         {% if entry.original_entry %}
           <div class="fst-italic small accounting-original-entry">
-            <a href="{{ url_for("accounting.transaction.detail", txn=entry.original_entry.transaction)|accounting_append_next }}">
+            <a href="{{ url_for("accounting.voucher.detail", voucher=entry.original_entry.voucher)|accounting_append_next }}">
               {{ A_("Offset %(entry)s", entry=entry.original_entry) }}
             </a>
           </div>
@@ -43,8 +43,8 @@ First written: 2023/3/14
                 <ul class="ms-2 ps-0">
                   {% for offset in entry.offsets %}
                     <li>
-                      <a href="{{ url_for("accounting.transaction.detail", txn=offset.transaction)|accounting_append_next }}">
-                        {{ offset.transaction.date|accounting_format_date }} {{ offset.amount|accounting_format_amount }}
+                      <a href="{{ url_for("accounting.voucher.detail", voucher=offset.voucher)|accounting_append_next }}">
+                        {{ offset.voucher.date|accounting_format_date }} {{ offset.amount|accounting_format_amount }}
                       </a>
                     </li>
                   {% endfor %}
diff --git a/src/accounting/templates/accounting/transaction/include/detail.html b/src/accounting/templates/accounting/voucher/include/detail.html
similarity index 85%
rename from src/accounting/templates/accounting/transaction/include/detail.html
rename to src/accounting/templates/accounting/voucher/include/detail.html
index c2c9609..c0a02b2 100644
--- a/src/accounting/templates/accounting/transaction/include/detail.html
+++ b/src/accounting/templates/accounting/voucher/include/detail.html
@@ -31,12 +31,12 @@ First written: 2023/2/26
     {{ A_("Back") }}
   </a>
   {% if accounting_can_edit() %}
-    <a class="btn btn-primary d-none d-md-inline" href="{{ url_for("accounting.transaction.edit", txn=obj)|accounting_inherit_next }}">
+    <a class="btn btn-primary d-none d-md-inline" href="{{ url_for("accounting.voucher.edit", voucher=obj)|accounting_inherit_next }}">
       <i class="fa-solid fa-gear"></i>
       {{ A_("Settings") }}
     </a>
   {% endif %}
-  <a class="btn btn-primary" href="{{ url_for("accounting.transaction.order", txn_date=obj.date)|accounting_append_next }}">
+  <a class="btn btn-primary" href="{{ url_for("accounting.voucher.order", voucher_date=obj.date)|accounting_append_next }}">
     <i class="fa-solid fa-bars-staggered"></i>
     {{ A_("Order") }}
   </a>
@@ -58,14 +58,14 @@ First written: 2023/2/26
 
 {% if accounting_can_edit() %}
   <div class="d-md-none accounting-material-fab">
-    <a class="btn btn-primary" href="{{ url_for("accounting.transaction.edit", txn=obj)|accounting_inherit_next }}">
+    <a class="btn btn-primary" href="{{ url_for("accounting.voucher.edit", voucher=obj)|accounting_inherit_next }}">
       <i class="fa-solid fa-pen-to-square"></i>
     </a>
   </div>
 {% endif %}
 
 {% if accounting_can_edit() and obj.can_delete %}
-  <form action="{{ url_for("accounting.transaction.delete", txn=obj) }}" method="post">
+  <form action="{{ url_for("accounting.voucher.delete", voucher=obj) }}" method="post">
     <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
     {% if request.args.next %}
       <input type="hidden" name="next" value="{{ request.args.next }}">
@@ -74,11 +74,11 @@ First written: 2023/2/26
       <div class="modal-dialog">
         <div class="modal-content">
           <div class="modal-header">
-            <h1 class="modal-title fs-5" id="accounting-delete-modal-label">{{ A_("Delete Transaction Confirmation") }}</h1>
+            <h1 class="modal-title fs-5" id="accounting-delete-modal-label">{{ A_("Delete Voucher Confirmation") }}</h1>
             <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="{{ A_("Close") }}"></button>
           </div>
           <div class="modal-body">
-            {{ A_("Do you really want to delete this transaction?") }}
+            {{ A_("Do you really want to delete this voucher?") }}
           </div>
           <div class="modal-footer">
             <button type="button" class="btn btn-secondary" data-bs-dismiss="modal">{{ A_("Cancel") }}</button>
@@ -99,13 +99,13 @@ First written: 2023/2/26
     {{ obj.date|accounting_format_date }}
   </div>
 
-  {% block transaction_currencies %}{% endblock %}
+  {% block voucher_currencies %}{% endblock %}
 
   {% if obj.note %}
     <div class="card mb-3">
       <div class="card-body">
         <i class="far fa-comment-dots"></i>
-        {{ obj.note|accounting_txn_text2html|safe }}
+        {{ obj.note|accounting_voucher_text2html|safe }}
       </div>
     </div>
   {% endif %}
diff --git a/src/accounting/templates/accounting/transaction/include/form-entry-item.html b/src/accounting/templates/accounting/voucher/include/form-entry-item.html
similarity index 96%
rename from src/accounting/templates/accounting/transaction/include/form-entry-item.html
rename to src/accounting/templates/accounting/voucher/include/form-entry-item.html
index b462baf..eefba09 100644
--- a/src/accounting/templates/accounting/transaction/include/form-entry-item.html
+++ b/src/accounting/templates/accounting/voucher/include/form-entry-item.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-entry-sub-form.html: The journal entry sub-form in the transaction form
+entry-sub-form.html: The journal entry sub-form in the voucher form
 
  Copyright (c) 2023 imacat.
 
@@ -43,7 +43,7 @@ First written: 2023/2/25
               <div>{{ A_("Offsets") }}</div>
               <ul class="ms-2 ps-0">
                 {% for offset in offset_entries %}
-                  <li>{{ offset.transaction.date|accounting_format_date }} {{ offset.amount|accounting_format_amount }}</li>
+                  <li>{{ offset.voucher.date|accounting_format_date }} {{ offset.amount|accounting_format_amount }}</li>
                 {% endfor %}
               </ul>
             </div>
diff --git a/src/accounting/templates/accounting/transaction/include/form.html b/src/accounting/templates/accounting/voucher/include/form.html
similarity index 93%
rename from src/accounting/templates/accounting/transaction/include/form.html
rename to src/accounting/templates/accounting/voucher/include/form.html
index e01d164..cc7b7b7 100644
--- a/src/accounting/templates/accounting/transaction/include/form.html
+++ b/src/accounting/templates/accounting/voucher/include/form.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-form.html: The transfer transaction form
+form.html: The base voucher form
 
  Copyright (c) 2023 imacat.
 
@@ -23,7 +23,7 @@ First written: 2023/2/26
 
 {% block accounting_scripts %}
   <script src="{{ url_for("accounting.static", filename="js/drag-and-drop-reorder.js") }}"></script>
-  <script src="{{ url_for("accounting.static", filename="js/transaction-form.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/voucher-form.js") }}"></script>
   <script src="{{ url_for("accounting.static", filename="js/journal-entry-editor.js") }}"></script>
   <script src="{{ url_for("accounting.static", filename="js/account-selector.js") }}"></script>
   <script src="{{ url_for("accounting.static", filename="js/original-entry-selector.js") }}"></script>
@@ -88,8 +88,8 @@ First written: 2023/2/26
   </div>
 </form>
 
-{% include "accounting/transaction/include/journal-entry-editor-modal.html" %}
+{% include "accounting/voucher/include/journal-entry-editor-modal.html" %}
 {% block form_modals %}{% endblock %}
-{% include "accounting/transaction/include/original-entry-selector-modal.html" %}
+{% include "accounting/voucher/include/original-entry-selector-modal.html" %}
 
 {% endblock %}
diff --git a/src/accounting/templates/accounting/transaction/include/journal-entry-editor-modal.html b/src/accounting/templates/accounting/voucher/include/journal-entry-editor-modal.html
similarity index 100%
rename from src/accounting/templates/accounting/transaction/include/journal-entry-editor-modal.html
rename to src/accounting/templates/accounting/voucher/include/journal-entry-editor-modal.html
diff --git a/src/accounting/templates/accounting/transaction/include/original-entry-selector-modal.html b/src/accounting/templates/accounting/voucher/include/original-entry-selector-modal.html
similarity index 85%
rename from src/accounting/templates/accounting/transaction/include/original-entry-selector-modal.html
rename to src/accounting/templates/accounting/voucher/include/original-entry-selector-modal.html
index 74160ea..0fc8ed6 100644
--- a/src/accounting/templates/accounting/transaction/include/original-entry-selector-modal.html
+++ b/src/accounting/templates/accounting/voucher/include/original-entry-selector-modal.html
@@ -37,8 +37,8 @@ First written: 2023/2/25
 
         <ul id="accounting-original-entry-selector-option-list" class="list-group accounting-selector-list">
           {% for entry in form.original_entry_options %}
-            <li id="accounting-original-entry-selector-option-{{ entry.id }}" class="list-group-item d-flex justify-content-between accounting-clickable accounting-original-entry-selector-option" data-id="{{ entry.id }}" data-date="{{ entry.transaction.date }}" data-entry-type="{{ "debit" if entry.is_debit else "credit" }}" data-currency-code="{{ entry.currency.code }}" data-account-code="{{ entry.account_code }}" data-account-text="{{ entry.account }}" data-summary="{{ entry.summary|accounting_default }}" data-net-balance="{{ entry.net_balance|accounting_txn_format_amount_input }}" data-text="{{ entry }}" data-query-values="{{ entry.query_values|tojson|forceescape }}" data-bs-toggle="modal" data-bs-target="#accounting-entry-editor-modal">
-              <div>{{ entry.transaction.date|accounting_format_date }} {{ entry.summary|accounting_default }}</div>
+            <li id="accounting-original-entry-selector-option-{{ entry.id }}" class="list-group-item d-flex justify-content-between accounting-clickable accounting-original-entry-selector-option" data-id="{{ entry.id }}" data-date="{{ entry.voucher.date }}" data-entry-type="{{ "debit" if entry.is_debit else "credit" }}" data-currency-code="{{ entry.currency.code }}" data-account-code="{{ entry.account_code }}" data-account-text="{{ entry.account }}" data-summary="{{ entry.summary|accounting_default }}" data-net-balance="{{ entry.net_balance|accounting_voucher_format_amount_input }}" data-text="{{ entry }}" data-query-values="{{ entry.query_values|tojson|forceescape }}" data-bs-toggle="modal" data-bs-target="#accounting-entry-editor-modal">
+              <div>{{ entry.voucher.date|accounting_format_date }} {{ entry.summary|accounting_default }}</div>
               <div>
                 <span class="badge bg-primary rounded-pill">
                   <span id="accounting-original-entry-selector-option-{{ entry.id }}-net-balance">{{ entry.net_balance|accounting_format_amount }}</span>
diff --git a/src/accounting/templates/accounting/transaction/include/summary-editor-modal.html b/src/accounting/templates/accounting/voucher/include/summary-editor-modal.html
similarity index 100%
rename from src/accounting/templates/accounting/transaction/include/summary-editor-modal.html
rename to src/accounting/templates/accounting/voucher/include/summary-editor-modal.html
diff --git a/src/accounting/templates/accounting/transaction/order.html b/src/accounting/templates/accounting/voucher/order.html
similarity index 88%
rename from src/accounting/templates/accounting/transaction/order.html
rename to src/accounting/templates/accounting/voucher/order.html
index f9c551b..7441b57 100644
--- a/src/accounting/templates/accounting/transaction/order.html
+++ b/src/accounting/templates/accounting/voucher/order.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-order.html: The order of the transactions in a same day
+order.html: The order of the vouchers in a same day
 
  Copyright (c) 2023 imacat.
 
@@ -23,10 +23,10 @@ First written: 2023/2/26
 
 {% block accounting_scripts %}
   <script src="{{ url_for("accounting.static", filename="js/drag-and-drop-reorder.js") }}"></script>
-  <script src="{{ url_for("accounting.static", filename="js/transaction-order.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/voucher-order.js") }}"></script>
 {% endblock %}
 
-{% block header %}{% block title %}{{ A_("Transactions on %(date)s", date=date) }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{{ A_("Vouchers on %(date)s", date=date) }}{% endblock %}{% endblock %}
 
 {% block content %}
 
@@ -38,7 +38,7 @@ First written: 2023/2/26
 </div>
 
 {% if list|length > 1 and accounting_can_edit() %}
-  <form action="{{ url_for("accounting.transaction.sort", txn_date=date) }}" method="post">
+  <form action="{{ url_for("accounting.voucher.sort", voucher_date=date) }}" method="post">
     <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
     {% if request.args.next %}
       <input type="hidden" name="next" value="{{ request.args.next }}">
diff --git a/src/accounting/templates/accounting/transaction/transfer/create.html b/src/accounting/templates/accounting/voucher/receipt/create.html
similarity index 70%
rename from src/accounting/templates/accounting/transaction/transfer/create.html
rename to src/accounting/templates/accounting/voucher/receipt/create.html
index fad8d15..dff38bd 100644
--- a/src/accounting/templates/accounting/transaction/transfer/create.html
+++ b/src/accounting/templates/accounting/voucher/receipt/create.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-create.html: The transfer transaction creation form
+create.html: The cash receipt voucher creation form
 
  Copyright (c) 2023 imacat.
 
@@ -19,10 +19,10 @@ create.html: The transfer transaction creation form
 Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/2/25
 #}
-{% extends "accounting/transaction/transfer/include/form.html" %}
+{% extends "accounting/voucher/receipt/include/form.html" %}
 
-{% block header %}{% block title %}{{ A_("Add a New Transfer Transaction") }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{{ A_("Add a New Cash Receipt Voucher") }}{% endblock %}{% endblock %}
 
 {% block back_url %}{{ request.args.get("next") or url_for("accounting.report.default") }}{% endblock %}
 
-{% block action_url %}{{ url_for("accounting.transaction.store", txn_type=txn_type) }}{% endblock %}
+{% block action_url %}{{ url_for("accounting.voucher.store", voucher_type=voucher_type) }}{% endblock %}
diff --git a/src/accounting/templates/accounting/transaction/income/detail.html b/src/accounting/templates/accounting/voucher/receipt/detail.html
similarity index 69%
rename from src/accounting/templates/accounting/transaction/income/detail.html
rename to src/accounting/templates/accounting/voucher/receipt/detail.html
index 2275326..e84a245 100644
--- a/src/accounting/templates/accounting/transaction/income/detail.html
+++ b/src/accounting/templates/accounting/voucher/receipt/detail.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-detail.html: The account detail
+detail.html: The cash receipt voucher detail
 
  Copyright (c) 2023 imacat.
 
@@ -19,26 +19,26 @@ detail.html: The account detail
 Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/2/26
 #}
-{% extends "accounting/transaction/include/detail.html" %}
+{% extends "accounting/voucher/include/detail.html" %}
 
 {% block to_transfer %}
-  <a class="btn btn-primary" href="{{ url_for("accounting.transaction.edit", txn=obj)|accounting_txn_to_transfer|accounting_inherit_next }}">
+  <a class="btn btn-primary" href="{{ url_for("accounting.voucher.edit", voucher=obj)|accounting_voucher_to_transfer|accounting_inherit_next }}">
     <i class="fa-solid fa-bars-staggered"></i>
     {{ A_("To Transfer") }}
   </a>
 {% endblock %}
 
-{% block transaction_currencies %}
+{% block voucher_currencies %}
   {% for currency in obj.currencies %}
     <div class="mb-3">
       <div class="mb-2 fw-bolder">{{ currency.name }}</div>
 
       <ul class="list-group accounting-list-group-stripped accounting-list-group-hover">
-        <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-header">{{ A_("Content") }}</li>
+        <li class="list-group-item accounting-voucher-entry accounting-voucher-entry-header">{{ A_("Content") }}</li>
         {% with entries = currency.credit %}
-          {% include "accounting/transaction/include/detail-entries.html" %}
+          {% include "accounting/voucher/include/detail-entries.html" %}
         {% endwith %}
-        <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-total">
+        <li class="list-group-item accounting-voucher-entry accounting-voucher-entry-total">
           <div class="d-flex justify-content-between">
             <div>{{ A_("Total") }}</div>
             <div>{{ currency.debit_total|accounting_format_amount }}</div>
diff --git a/src/accounting/templates/accounting/transaction/expense/edit.html b/src/accounting/templates/accounting/voucher/receipt/edit.html
similarity index 59%
rename from src/accounting/templates/accounting/transaction/expense/edit.html
rename to src/accounting/templates/accounting/voucher/receipt/edit.html
index 57a1925..d931dfb 100644
--- a/src/accounting/templates/accounting/transaction/expense/edit.html
+++ b/src/accounting/templates/accounting/voucher/receipt/edit.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-edit.html: The cash expense transaction edit form
+edit.html: The cash receipt voucher edit form
 
  Copyright (c) 2023 imacat.
 
@@ -19,10 +19,10 @@ edit.html: The cash expense transaction edit form
 Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/2/25
 #}
-{% extends "accounting/transaction/expense/include/form.html" %}
+{% extends "accounting/voucher/receipt/include/form.html" %}
 
-{% block header %}{% block title %}{{ A_("Editing %(txn)s", txn=txn) }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{{ A_("Editing %(voucher)s", voucher=voucher) }}{% endblock %}{% endblock %}
 
-{% block back_url %}{{ url_for("accounting.transaction.detail", txn=txn)|accounting_inherit_next }}{% endblock %}
+{% block back_url %}{{ url_for("accounting.voucher.detail", voucher=voucher)|accounting_inherit_next }}{% endblock %}
 
-{% block action_url %}{{ url_for("accounting.transaction.update", txn=txn)|accounting_txn_with_type }}{% endblock %}
+{% block action_url %}{{ url_for("accounting.voucher.update", voucher=voucher)|accounting_voucher_with_type }}{% endblock %}
diff --git a/src/accounting/templates/accounting/transaction/income/include/form-currency-item.html b/src/accounting/templates/accounting/voucher/receipt/include/form-currency-item.html
similarity index 96%
rename from src/accounting/templates/accounting/transaction/income/include/form-currency-item.html
rename to src/accounting/templates/accounting/voucher/receipt/include/form-currency-item.html
index 326631d..efa64da 100644
--- a/src/accounting/templates/accounting/transaction/income/include/form-currency-item.html
+++ b/src/accounting/templates/accounting/voucher/receipt/include/form-currency-item.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-currency-sub-form.html: The currency sub-form in the cash income transaction form
+currency-sub-form.html: The currency sub-form in the cash receipt voucher form
 
  Copyright (c) 2023 imacat.
 
@@ -64,11 +64,11 @@ First written: 2023/2/25
                     offset_total = entry_form.offset_total|accounting_default("0"),
                     net_balance_data = entry_form.net_balance,
                     net_balance_text = entry_form.net_balance|accounting_format_amount,
-                    amount_data = entry_form.amount.data|accounting_txn_format_amount_input,
+                    amount_data = entry_form.amount.data|accounting_voucher_format_amount_input,
                     amount_errors = entry_form.amount.errors,
                     amount_text = entry_form.amount.data|accounting_format_amount,
                     entry_errors = entry_form.all_errors %}
-              {% include "accounting/transaction/include/form-entry-item.html" %}
+              {% include "accounting/voucher/include/form-entry-item.html" %}
             {% endwith %}
           {% endfor %}
         </ul>
diff --git a/src/accounting/templates/accounting/transaction/income/include/form.html b/src/accounting/templates/accounting/voucher/receipt/include/form.html
similarity index 81%
rename from src/accounting/templates/accounting/transaction/income/include/form.html
rename to src/accounting/templates/accounting/voucher/receipt/include/form.html
index 9dfaa30..365a5c1 100644
--- a/src/accounting/templates/accounting/transaction/income/include/form.html
+++ b/src/accounting/templates/accounting/voucher/receipt/include/form.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-form.html: The cash income transaction form
+form.html: The cash receipt voucher form
 
  Copyright (c) 2023 imacat.
 
@@ -19,7 +19,7 @@ form.html: The cash income transaction form
 Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/2/25
 #}
-{% extends "accounting/transaction/include/form.html" %}
+{% extends "accounting/voucher/include/form.html" %}
 
 {% block currency_sub_forms %}
   {% if form.currencies %}
@@ -33,7 +33,7 @@ First written: 2023/2/25
               credit_forms = currency_form.credit,
               credit_errors = currency_form.credit_errors,
               credit_total = currency_form.form.credit_total|accounting_format_amount %}
-        {% include "accounting/transaction/income/include/form-currency-item.html" %}
+        {% include "accounting/voucher/receipt/include/form-currency-item.html" %}
       {% endwith %}
     {% endfor %}
   {% else %}
@@ -41,17 +41,17 @@ First written: 2023/2/25
             only_one_currency_form = True,
             currency_code_data = accounting_default_currency_code(),
             credit_total = "-" %}
-      {% include "accounting/transaction/income/include/form-currency-item.html" %}
+      {% include "accounting/voucher/receipt/include/form-currency-item.html" %}
     {% endwith %}
   {% endif %}
 {% endblock %}
 
 {% block form_modals %}
   {% with summary_editor = form.summary_editor.credit %}
-    {% include "accounting/transaction/include/summary-editor-modal.html" %}
+    {% include "accounting/voucher/include/summary-editor-modal.html" %}
   {% endwith %}
   {% with entry_type = "credit",
           account_options = form.credit_account_options %}
-    {% include "accounting/transaction/include/account-selector-modal.html" %}
+    {% include "accounting/voucher/include/account-selector-modal.html" %}
   {% endwith %}
 {% endblock %}
diff --git a/src/accounting/templates/accounting/transaction/income/create.html b/src/accounting/templates/accounting/voucher/transfer/create.html
similarity index 70%
rename from src/accounting/templates/accounting/transaction/income/create.html
rename to src/accounting/templates/accounting/voucher/transfer/create.html
index 22dc9a7..0bbeb22 100644
--- a/src/accounting/templates/accounting/transaction/income/create.html
+++ b/src/accounting/templates/accounting/voucher/transfer/create.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-create.html: The cash income transaction creation form
+create.html: The transfer voucher creation form
 
  Copyright (c) 2023 imacat.
 
@@ -19,10 +19,10 @@ create.html: The cash income transaction creation form
 Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/2/25
 #}
-{% extends "accounting/transaction/income/include/form.html" %}
+{% extends "accounting/voucher/transfer/include/form.html" %}
 
-{% block header %}{% block title %}{{ A_("Add a New Cash Income Transaction") }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{{ A_("Add a New Transfer Voucher") }}{% endblock %}{% endblock %}
 
 {% block back_url %}{{ request.args.get("next") or url_for("accounting.report.default") }}{% endblock %}
 
-{% block action_url %}{{ url_for("accounting.transaction.store", txn_type=txn_type) }}{% endblock %}
+{% block action_url %}{{ url_for("accounting.voucher.store", voucher_type=voucher_type) }}{% endblock %}
diff --git a/src/accounting/templates/accounting/transaction/transfer/detail.html b/src/accounting/templates/accounting/voucher/transfer/detail.html
similarity index 71%
rename from src/accounting/templates/accounting/transaction/transfer/detail.html
rename to src/accounting/templates/accounting/voucher/transfer/detail.html
index 664d01b..31d2f83 100644
--- a/src/accounting/templates/accounting/transaction/transfer/detail.html
+++ b/src/accounting/templates/accounting/voucher/transfer/detail.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-detail.html: The account detail
+detail.html: The transfer voucher detail
 
  Copyright (c) 2023 imacat.
 
@@ -19,9 +19,9 @@ detail.html: The account detail
 Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/2/26
 #}
-{% extends "accounting/transaction/include/detail.html" %}
+{% extends "accounting/voucher/include/detail.html" %}
 
-{% block transaction_currencies %}
+{% block voucher_currencies %}
   {% for currency in obj.currencies %}
     <div class="mb-3">
       <div class="mb-2 fw-bolder">{{ currency.name }}</div>
@@ -30,11 +30,11 @@ First written: 2023/2/26
         {# The debit entries #}
         <div class="col-sm-6 mb-2">
           <ul class="list-group accounting-list-group-stripped accounting-list-group-hover">
-            <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-header">{{ A_("Debit") }}</li>
+            <li class="list-group-item accounting-voucher-entry accounting-voucher-entry-header">{{ A_("Debit") }}</li>
             {% with entries = currency.debit %}
-              {% include "accounting/transaction/include/detail-entries.html" %}
+              {% include "accounting/voucher/include/detail-entries.html" %}
             {% endwith %}
-            <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-total">
+            <li class="list-group-item accounting-voucher-entry accounting-voucher-entry-total">
               <div class="d-flex justify-content-between">
                 <div>{{ A_("Total") }}</div>
                 <div>{{ currency.debit_total|accounting_format_amount }}</div>
@@ -46,11 +46,11 @@ First written: 2023/2/26
         {# The credit entries #}
         <div class="col-sm-6 mb-2">
           <ul class="list-group accounting-list-group-stripped accounting-list-group-hover">
-            <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-header">{{ A_("Credit") }}</li>
+            <li class="list-group-item accounting-voucher-entry accounting-voucher-entry-header">{{ A_("Credit") }}</li>
             {% with entries = currency.credit %}
-              {% include "accounting/transaction/include/detail-entries.html" %}
+              {% include "accounting/voucher/include/detail-entries.html" %}
             {% endwith %}
-            <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-total">
+            <li class="list-group-item accounting-voucher-entry accounting-voucher-entry-total">
               <div class="d-flex justify-content-between">
                 <div>{{ A_("Total") }}</div>
                 <div>{{ currency.debit_total|accounting_format_amount }}</div>
diff --git a/src/accounting/templates/accounting/transaction/transfer/edit.html b/src/accounting/templates/accounting/voucher/transfer/edit.html
similarity index 59%
rename from src/accounting/templates/accounting/transaction/transfer/edit.html
rename to src/accounting/templates/accounting/voucher/transfer/edit.html
index 91fdd77..2c1a994 100644
--- a/src/accounting/templates/accounting/transaction/transfer/edit.html
+++ b/src/accounting/templates/accounting/voucher/transfer/edit.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-edit.html: The transfer transaction edit form
+edit.html: The transfer voucher edit form
 
  Copyright (c) 2023 imacat.
 
@@ -19,10 +19,10 @@ edit.html: The transfer transaction edit form
 Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/2/25
 #}
-{% extends "accounting/transaction/transfer/include/form.html" %}
+{% extends "accounting/voucher/transfer/include/form.html" %}
 
-{% block header %}{% block title %}{{ A_("Editing %(txn)s", txn=txn) }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{{ A_("Editing %(voucher)s", voucher=voucher) }}{% endblock %}{% endblock %}
 
-{% block back_url %}{{ url_for("accounting.transaction.detail", txn=txn)|accounting_inherit_next }}{% endblock %}
+{% block back_url %}{{ url_for("accounting.voucher.detail", voucher=voucher)|accounting_inherit_next }}{% endblock %}
 
-{% block action_url %}{{ url_for("accounting.transaction.update", txn=txn)|accounting_txn_with_type }}{% endblock %}
+{% block action_url %}{{ url_for("accounting.voucher.update", voucher=voucher)|accounting_voucher_with_type }}{% endblock %}
diff --git a/src/accounting/templates/accounting/transaction/transfer/include/form-currency-item.html b/src/accounting/templates/accounting/voucher/transfer/include/form-currency-item.html
similarity index 96%
rename from src/accounting/templates/accounting/transaction/transfer/include/form-currency-item.html
rename to src/accounting/templates/accounting/voucher/transfer/include/form-currency-item.html
index 9c089a1..408fbdc 100644
--- a/src/accounting/templates/accounting/transaction/transfer/include/form-currency-item.html
+++ b/src/accounting/templates/accounting/voucher/transfer/include/form-currency-item.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-currency-sub-form.html: The currency sub-form in the transfer transaction form
+currency-sub-form.html: The currency sub-form in the transfer voucher form
 
  Copyright (c) 2023 imacat.
 
@@ -66,11 +66,11 @@ First written: 2023/2/25
                       offset_total = entry_form.offset_total|accounting_default,
                       net_balance_data = entry_form.net_balance,
                       net_balance_text = entry_form.net_balance|accounting_format_amount,
-                      amount_data = entry_form.amount.data|accounting_txn_format_amount_input,
+                      amount_data = entry_form.amount.data|accounting_voucher_format_amount_input,
                       amount_errors = entry_form.amount.errors,
                       amount_text = entry_form.amount.data|accounting_format_amount,
                       entry_errors = entry_form.all_errors %}
-                {% include "accounting/transaction/include/form-entry-item.html" %}
+                {% include "accounting/voucher/include/form-entry-item.html" %}
               {% endwith %}
             {% endfor %}
           </ul>
@@ -114,11 +114,11 @@ First written: 2023/2/25
                       offset_total = entry_form.offset_total|accounting_default("0"),
                       net_balance_data = entry_form.net_balance,
                       net_balance_text = entry_form.net_balance|accounting_format_amount,
-                      amount_data = entry_form.amount.data|accounting_txn_format_amount_input,
+                      amount_data = entry_form.amount.data|accounting_voucher_format_amount_input,
                       amount_errors = entry_form.amount.errors,
                       amount_text = entry_form.amount.data|accounting_format_amount,
                       entry_errors = entry_form.all_errors %}
-                {% include "accounting/transaction/include/form-entry-item.html" %}
+                {% include "accounting/voucher/include/form-entry-item.html" %}
               {% endwith %}
             {% endfor %}
           </ul>
diff --git a/src/accounting/templates/accounting/transaction/transfer/include/form.html b/src/accounting/templates/accounting/voucher/transfer/include/form.html
similarity index 79%
rename from src/accounting/templates/accounting/transaction/transfer/include/form.html
rename to src/accounting/templates/accounting/voucher/transfer/include/form.html
index f92541b..1eba831 100644
--- a/src/accounting/templates/accounting/transaction/transfer/include/form.html
+++ b/src/accounting/templates/accounting/voucher/transfer/include/form.html
@@ -1,6 +1,6 @@
 {#
 The Mia! Accounting Flask Project
-form.html: The transfer transaction form
+form.html: The transfer voucher form
 
  Copyright (c) 2023 imacat.
 
@@ -19,7 +19,7 @@ form.html: The transfer transaction form
 Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/2/25
 #}
-{% extends "accounting/transaction/include/form.html" %}
+{% extends "accounting/voucher/include/form.html" %}
 
 {% block currency_sub_forms %}
   {% if form.currencies %}
@@ -36,7 +36,7 @@ First written: 2023/2/25
               credit_forms = currency_form.credit,
               credit_errors = currency_form.credit_errors,
               credit_total = currency_form.form.credit_total|accounting_format_amount %}
-        {% include "accounting/transaction/transfer/include/form-currency-item.html" %}
+        {% include "accounting/voucher/transfer/include/form-currency-item.html" %}
       {% endwith %}
     {% endfor %}
   {% else %}
@@ -45,24 +45,24 @@ First written: 2023/2/25
             currency_code_data = accounting_default_currency_code(),
             debit_total = "-",
             credit_total = "-" %}
-      {% include "accounting/transaction/transfer/include/form-currency-item.html" %}
+      {% include "accounting/voucher/transfer/include/form-currency-item.html" %}
     {% endwith %}
   {% endif %}
 {% endblock %}
 
 {% block form_modals %}
   {% with summary_editor = form.summary_editor.debit %}
-    {% include "accounting/transaction/include/summary-editor-modal.html" %}
+    {% include "accounting/voucher/include/summary-editor-modal.html" %}
   {% endwith %}
   {% with summary_editor = form.summary_editor.credit %}
-    {% include "accounting/transaction/include/summary-editor-modal.html" %}
+    {% include "accounting/voucher/include/summary-editor-modal.html" %}
   {% endwith %}
   {% with entry_type = "debit",
           account_options = form.debit_account_options %}
-    {% include "accounting/transaction/include/account-selector-modal.html" %}
+    {% include "accounting/voucher/include/account-selector-modal.html" %}
   {% endwith %}
   {% with entry_type = "credit",
           account_options = form.credit_account_options %}
-    {% include "accounting/transaction/include/account-selector-modal.html" %}
+    {% include "accounting/voucher/include/account-selector-modal.html" %}
   {% endwith %}
 {% endblock %}
diff --git a/src/accounting/transaction/forms/reorder.py b/src/accounting/transaction/forms/reorder.py
deleted file mode 100644
index 0a6e0dc..0000000
--- a/src/accounting/transaction/forms/reorder.py
+++ /dev/null
@@ -1,92 +0,0 @@
-# The Mia! Accounting Flask Project.
-# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
-
-#  Copyright (c) 2023 imacat.
-#
-#  Licensed under the Apache License, Version 2.0 (the "License");
-#  you may not use this file except in compliance with the License.
-#  You may obtain a copy of the License at
-#
-#      http://www.apache.org/licenses/LICENSE-2.0
-#
-#  Unless required by applicable law or agreed to in writing, software
-#  distributed under the License is distributed on an "AS IS" BASIS,
-#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
-#  See the License for the specific language governing permissions and
-#  limitations under the License.
-"""The reorder forms for the transaction management.
-
-"""
-from datetime import date
-
-import sqlalchemy as sa
-from flask import request
-
-from accounting import db
-from accounting.models import Transaction
-
-
-def sort_transactions_in(txn_date: date, exclude: int | None = None) -> None:
-    """Sorts the transactions under a date after changing the date or deleting
-    a transaction.
-
-    :param txn_date: The date of the transaction.
-    :param exclude: The transaction ID to exclude.
-    :return: None.
-    """
-    conditions: list[sa.BinaryExpression] = [Transaction.date == txn_date]
-    if exclude is not None:
-        conditions.append(Transaction.id != exclude)
-    transactions: list[Transaction] = Transaction.query\
-        .filter(*conditions)\
-        .order_by(Transaction.no).all()
-    for i in range(len(transactions)):
-        if transactions[i].no != i + 1:
-            transactions[i].no = i + 1
-
-
-class TransactionReorderForm:
-    """The form to reorder the transactions."""
-
-    def __init__(self, txn_date: date):
-        """Constructs the form to reorder the transactions in a day.
-
-        :param txn_date: The date.
-        """
-        self.date: date = txn_date
-        self.is_modified: bool = False
-
-    def save_order(self) -> None:
-        """Saves the order of the account.
-
-        :return:
-        """
-        transactions: list[Transaction] = Transaction.query\
-            .filter(Transaction.date == self.date).all()
-
-        # Collects the specified order.
-        orders: dict[Transaction, int] = {}
-        for txn in transactions:
-            if f"{txn.id}-no" in request.form:
-                try:
-                    orders[txn] = int(request.form[f"{txn.id}-no"])
-                except ValueError:
-                    pass
-
-        # Missing and invalid orders are appended to the end.
-        missing: list[Transaction] \
-            = [x for x in transactions if x not in orders]
-        if len(missing) > 0:
-            next_no: int = 1 if len(orders) == 0 else max(orders.values()) + 1
-            for txn in missing:
-                orders[txn] = next_no
-
-        # Sort by the specified order first, and their original order.
-        transactions.sort(key=lambda x: (orders[x], x.no))
-
-        # Update the orders.
-        with db.session.no_autoflush:
-            for i in range(len(transactions)):
-                if transactions[i].no != i + 1:
-                    transactions[i].no = i + 1
-                    self.is_modified = True
diff --git a/src/accounting/transaction/utils/operators.py b/src/accounting/transaction/utils/operators.py
deleted file mode 100644
index 9a2d154..0000000
--- a/src/accounting/transaction/utils/operators.py
+++ /dev/null
@@ -1,326 +0,0 @@
-# The Mia! Accounting Flask Project.
-# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/19
-
-#  Copyright (c) 2023 imacat.
-#
-#  Licensed under the Apache License, Version 2.0 (the "License");
-#  you may not use this file except in compliance with the License.
-#  You may obtain a copy of the License at
-#
-#      http://www.apache.org/licenses/LICENSE-2.0
-#
-#  Unless required by applicable law or agreed to in writing, software
-#  distributed under the License is distributed on an "AS IS" BASIS,
-#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
-#  See the License for the specific language governing permissions and
-#  limitations under the License.
-"""The operators for different transaction types.
-
-"""
-import typing as t
-from abc import ABC, abstractmethod
-
-from flask import render_template, request, abort
-from flask_wtf import FlaskForm
-
-from accounting.models import Transaction
-from accounting.template_globals import default_currency_code
-from accounting.utils.txn_types import TransactionType
-from accounting.transaction.forms import TransactionForm, \
-    IncomeTransactionForm, ExpenseTransactionForm, TransferTransactionForm
-
-
-class TransactionOperator(ABC):
-    """The base transaction operator."""
-    CHECK_ORDER: int = -1
-    """The order when checking the transaction operator."""
-
-    @property
-    @abstractmethod
-    def form(self) -> t.Type[TransactionForm]:
-        """Returns the form class.
-
-        :return: The form class.
-        """
-
-    @abstractmethod
-    def render_create_template(self, form: FlaskForm) -> str:
-        """Renders the template for the form to create a transaction.
-
-        :param form: The transaction form.
-        :return: the form to create a transaction.
-        """
-
-    @abstractmethod
-    def render_detail_template(self, txn: Transaction) -> str:
-        """Renders the template for the detail page.
-
-        :param txn: The transaction.
-        :return: the detail page.
-        """
-
-    @abstractmethod
-    def render_edit_template(self, txn: Transaction, form: FlaskForm) -> str:
-        """Renders the template for the form to edit a transaction.
-
-        :param txn: The transaction.
-        :param form: The form.
-        :return: the form to edit a transaction.
-        """
-
-    @abstractmethod
-    def is_my_type(self, txn: Transaction) -> bool:
-        """Checks and returns whether the transaction belongs to the type.
-
-        :param txn: The transaction.
-        :return: True if the transaction belongs to the type, or False
-            otherwise.
-        """
-
-    @property
-    def _entry_template(self) -> str:
-        """Renders and returns the template for the journal entry sub-form.
-
-        :return: The template for the journal entry sub-form.
-        """
-        return render_template(
-            "accounting/transaction/include/form-entry-item.html",
-            currency_index="CURRENCY_INDEX",
-            entry_type="ENTRY_TYPE",
-            entry_index="ENTRY_INDEX")
-
-
-class IncomeTransaction(TransactionOperator):
-    """An income transaction."""
-    CHECK_ORDER: int = 2
-    """The order when checking the transaction operator."""
-
-    @property
-    def form(self) -> t.Type[TransactionForm]:
-        """Returns the form class.
-
-        :return: The form class.
-        """
-        return IncomeTransactionForm
-
-    def render_create_template(self, form: IncomeTransactionForm) -> str:
-        """Renders the template for the form to create a transaction.
-
-        :param form: The transaction form.
-        :return: the form to create a transaction.
-        """
-        return render_template("accounting/transaction/income/create.html",
-                               form=form,
-                               txn_type=TransactionType.CASH_INCOME,
-                               currency_template=self.__currency_template,
-                               entry_template=self._entry_template)
-
-    def render_detail_template(self, txn: Transaction) -> str:
-        """Renders the template for the detail page.
-
-        :param txn: The transaction.
-        :return: the detail page.
-        """
-        return render_template("accounting/transaction/income/detail.html",
-                               obj=txn)
-
-    def render_edit_template(self, txn: Transaction,
-                             form: IncomeTransactionForm) -> str:
-        """Renders the template for the form to edit a transaction.
-
-        :param txn: The transaction.
-        :param form: The form.
-        :return: the form to edit a transaction.
-        """
-        return render_template("accounting/transaction/income/edit.html",
-                               txn=txn, form=form,
-                               currency_template=self.__currency_template,
-                               entry_template=self._entry_template)
-
-    def is_my_type(self, txn: Transaction) -> bool:
-        """Checks and returns whether the transaction belongs to the type.
-
-        :param txn: The transaction.
-        :return: True if the transaction belongs to the type, or False
-            otherwise.
-        """
-        return txn.is_cash_income
-
-    @property
-    def __currency_template(self) -> str:
-        """Renders and returns the template for the currency sub-form.
-
-        :return: The template for the currency sub-form.
-        """
-        return render_template(
-            "accounting/transaction/income/include/form-currency-item.html",
-            currency_index="CURRENCY_INDEX",
-            currency_code_data=default_currency_code(),
-            credit_total="-")
-
-
-class ExpenseTransaction(TransactionOperator):
-    """An expense transaction."""
-    CHECK_ORDER: int = 1
-    """The order when checking the transaction operator."""
-
-    @property
-    def form(self) -> t.Type[TransactionForm]:
-        """Returns the form class.
-
-        :return: The form class.
-        """
-        return ExpenseTransactionForm
-
-    def render_create_template(self, form: ExpenseTransactionForm) -> str:
-        """Renders the template for the form to create a transaction.
-
-        :param form: The transaction form.
-        :return: the form to create a transaction.
-        """
-        return render_template("accounting/transaction/expense/create.html",
-                               form=form,
-                               txn_type=TransactionType.CASH_EXPENSE,
-                               currency_template=self.__currency_template,
-                               entry_template=self._entry_template)
-
-    def render_detail_template(self, txn: Transaction) -> str:
-        """Renders the template for the detail page.
-
-        :param txn: The transaction.
-        :return: the detail page.
-        """
-        return render_template("accounting/transaction/expense/detail.html",
-                               obj=txn)
-
-    def render_edit_template(self, txn: Transaction,
-                             form: ExpenseTransactionForm) -> str:
-        """Renders the template for the form to edit a transaction.
-
-        :param txn: The transaction.
-        :param form: The form.
-        :return: the form to edit a transaction.
-        """
-        return render_template("accounting/transaction/expense/edit.html",
-                               txn=txn, form=form,
-                               currency_template=self.__currency_template,
-                               entry_template=self._entry_template)
-
-    def is_my_type(self, txn: Transaction) -> bool:
-        """Checks and returns whether the transaction belongs to the type.
-
-        :param txn: The transaction.
-        :return: True if the transaction belongs to the type, or False
-            otherwise.
-        """
-        return txn.is_cash_expense
-
-    @property
-    def __currency_template(self) -> str:
-        """Renders and returns the template for the currency sub-form.
-
-        :return: The template for the currency sub-form.
-        """
-        return render_template(
-            "accounting/transaction/expense/include/form-currency-item.html",
-            currency_index="CURRENCY_INDEX",
-            currency_code_data=default_currency_code(),
-            debit_total="-")
-
-
-class TransferTransaction(TransactionOperator):
-    """A transfer transaction."""
-    CHECK_ORDER: int = 3
-    """The order when checking the transaction operator."""
-
-    @property
-    def form(self) -> t.Type[TransactionForm]:
-        """Returns the form class.
-
-        :return: The form class.
-        """
-        return TransferTransactionForm
-
-    def render_create_template(self, form: TransferTransactionForm) -> str:
-        """Renders the template for the form to create a transaction.
-
-        :param form: The transaction form.
-        :return: the form to create a transaction.
-        """
-        return render_template("accounting/transaction/transfer/create.html",
-                               form=form,
-                               txn_type=TransactionType.TRANSFER,
-                               currency_template=self.__currency_template,
-                               entry_template=self._entry_template)
-
-    def render_detail_template(self, txn: Transaction) -> str:
-        """Renders the template for the detail page.
-
-        :param txn: The transaction.
-        :return: the detail page.
-        """
-        return render_template("accounting/transaction/transfer/detail.html",
-                               obj=txn)
-
-    def render_edit_template(self, txn: Transaction,
-                             form: TransferTransactionForm) -> str:
-        """Renders the template for the form to edit a transaction.
-
-        :param txn: The transaction.
-        :param form: The form.
-        :return: the form to edit a transaction.
-        """
-        return render_template("accounting/transaction/transfer/edit.html",
-                               txn=txn, form=form,
-                               currency_template=self.__currency_template,
-                               entry_template=self._entry_template)
-
-    def is_my_type(self, txn: Transaction) -> bool:
-        """Checks and returns whether the transaction belongs to the type.
-
-        :param txn: The transaction.
-        :return: True if the transaction belongs to the type, or False
-            otherwise.
-        """
-        return True
-
-    @property
-    def __currency_template(self) -> str:
-        """Renders and returns the template for the currency sub-form.
-
-        :return: The template for the currency sub-form.
-        """
-        return render_template(
-            "accounting/transaction/transfer/include/form-currency-item.html",
-            currency_index="CURRENCY_INDEX",
-            currency_code_data=default_currency_code(),
-            debit_total="-", credit_total="-")
-
-
-TXN_TYPE_TO_OP: dict[TransactionType, TransactionOperator] \
-    = {TransactionType.CASH_INCOME: IncomeTransaction(),
-       TransactionType.CASH_EXPENSE: ExpenseTransaction(),
-       TransactionType.TRANSFER: TransferTransaction()}
-"""The map from the transaction types to their operators."""
-
-
-def get_txn_op(txn: Transaction, is_check_as: bool = False) \
-        -> TransactionOperator:
-    """Returns the transaction operator that may be specified in the "as" query
-    parameter.  If it is not specified, check the transaction type from the
-    transaction.
-
-    :param txn: The transaction.
-    :param is_check_as: True to check the "as" parameter, or False otherwise.
-    :return: None.
-    """
-    if is_check_as and "as" in request.args:
-        type_dict: dict[str, TransactionType] \
-            = {x.value: x for x in TransactionType}
-        if request.args["as"] not in type_dict:
-            abort(404)
-        return TXN_TYPE_TO_OP[type_dict[request.args["as"]]]
-    for txn_type in sorted(TXN_TYPE_TO_OP.values(),
-                           key=lambda x: x.CHECK_ORDER):
-        if txn_type.is_my_type(txn):
-            return txn_type
diff --git a/src/accounting/transaction/views.py b/src/accounting/transaction/views.py
deleted file mode 100644
index 86c4266..0000000
--- a/src/accounting/transaction/views.py
+++ /dev/null
@@ -1,222 +0,0 @@
-# The Mia! Accounting Flask Project.
-# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/18
-
-#  Copyright (c) 2023 imacat.
-#
-#  Licensed under the Apache License, Version 2.0 (the "License");
-#  you may not use this file except in compliance with the License.
-#  You may obtain a copy of the License at
-#
-#      http://www.apache.org/licenses/LICENSE-2.0
-#
-#  Unless required by applicable law or agreed to in writing, software
-#  distributed under the License is distributed on an "AS IS" BASIS,
-#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
-#  See the License for the specific language governing permissions and
-#  limitations under the License.
-"""The views for the transaction management.
-
-"""
-from datetime import date
-from urllib.parse import parse_qsl, urlencode
-
-import sqlalchemy as sa
-from flask import Blueprint, render_template, session, redirect, request, \
-    flash, url_for
-from werkzeug.datastructures import ImmutableMultiDict
-
-from accounting import db
-from accounting.locale import lazy_gettext
-from accounting.models import Transaction
-from accounting.utils.cast import s
-from accounting.utils.flash_errors import flash_form_errors
-from accounting.utils.next_uri import inherit_next, or_next
-from accounting.utils.permission import has_permission, can_view, can_edit
-from accounting.utils.txn_types import TransactionType
-from accounting.utils.user import get_current_user_pk
-from .forms import sort_transactions_in, TransactionReorderForm
-from .template_filters import with_type, to_transfer, format_amount_input, \
-    text2html
-from .utils.operators import TransactionOperator, TXN_TYPE_TO_OP, get_txn_op
-
-bp: Blueprint = Blueprint("transaction", __name__)
-"""The view blueprint for the transaction management."""
-bp.add_app_template_filter(with_type, "accounting_txn_with_type")
-bp.add_app_template_filter(to_transfer, "accounting_txn_to_transfer")
-bp.add_app_template_filter(format_amount_input,
-                           "accounting_txn_format_amount_input")
-bp.add_app_template_filter(text2html, "accounting_txn_text2html")
-
-
-@bp.get("/create/<transactionType:txn_type>", endpoint="create")
-@has_permission(can_edit)
-def show_add_transaction_form(txn_type: TransactionType) -> str:
-    """Shows the form to add a transaction.
-
-    :param txn_type: The transaction type.
-    :return: The form to add a transaction.
-    """
-    txn_op: TransactionOperator = TXN_TYPE_TO_OP[txn_type]
-    form: txn_op.form
-    if "form" in session:
-        form = txn_op.form(ImmutableMultiDict(parse_qsl(session["form"])))
-        del session["form"]
-        form.validate()
-    else:
-        form = txn_op.form()
-        form.date.data = date.today()
-    return txn_op.render_create_template(form)
-
-
-@bp.post("/store/<transactionType:txn_type>", endpoint="store")
-@has_permission(can_edit)
-def add_transaction(txn_type: TransactionType) -> redirect:
-    """Adds a transaction.
-
-    :param txn_type: The transaction type.
-    :return: The redirection to the transaction detail on success, or the
-        transaction creation form on error.
-    """
-    txn_op: TransactionOperator = TXN_TYPE_TO_OP[txn_type]
-    form: txn_op.form = txn_op.form(request.form)
-    if not form.validate():
-        flash_form_errors(form)
-        session["form"] = urlencode(list(request.form.items()))
-        return redirect(inherit_next(with_type(
-            url_for("accounting.transaction.create", txn_type=txn_type))))
-    txn: Transaction = Transaction()
-    form.populate_obj(txn)
-    db.session.add(txn)
-    db.session.commit()
-    flash(s(lazy_gettext("The transaction is added successfully")), "success")
-    return redirect(inherit_next(__get_detail_uri(txn)))
-
-
-@bp.get("/<transaction:txn>", endpoint="detail")
-@has_permission(can_view)
-def show_transaction_detail(txn: Transaction) -> str:
-    """Shows the transaction detail.
-
-    :param txn: The transaction.
-    :return: The detail.
-    """
-    txn_op: TransactionOperator = get_txn_op(txn)
-    return txn_op.render_detail_template(txn)
-
-
-@bp.get("/<transaction:txn>/edit", endpoint="edit")
-@has_permission(can_edit)
-def show_transaction_edit_form(txn: Transaction) -> str:
-    """Shows the form to edit a transaction.
-
-    :param txn: The transaction.
-    :return: The form to edit the transaction.
-    """
-    txn_op: TransactionOperator = get_txn_op(txn, is_check_as=True)
-    form: txn_op.form
-    if "form" in session:
-        form = txn_op.form(ImmutableMultiDict(parse_qsl(session["form"])))
-        del session["form"]
-        form.obj = txn
-        form.validate()
-    else:
-        form = txn_op.form(obj=txn)
-    return txn_op.render_edit_template(txn, form)
-
-
-@bp.post("/<transaction:txn>/update", endpoint="update")
-@has_permission(can_edit)
-def update_transaction(txn: Transaction) -> redirect:
-    """Updates a transaction.
-
-    :param txn: The transaction.
-    :return: The redirection to the transaction detail on success, or the
-        transaction edit form on error.
-    """
-    txn_op: TransactionOperator = get_txn_op(txn, is_check_as=True)
-    form: txn_op.form = txn_op.form(request.form)
-    form.obj = txn
-    if not form.validate():
-        flash_form_errors(form)
-        session["form"] = urlencode(list(request.form.items()))
-        return redirect(inherit_next(with_type(
-            url_for("accounting.transaction.edit", txn=txn))))
-    with db.session.no_autoflush:
-        form.populate_obj(txn)
-    if not form.is_modified:
-        flash(s(lazy_gettext("The transaction was not modified.")), "success")
-        return redirect(inherit_next(__get_detail_uri(txn)))
-    txn.updated_by_id = get_current_user_pk()
-    txn.updated_at = sa.func.now()
-    db.session.commit()
-    flash(s(lazy_gettext("The transaction is updated successfully.")),
-          "success")
-    return redirect(inherit_next(__get_detail_uri(txn)))
-
-
-@bp.post("/<transaction:txn>/delete", endpoint="delete")
-@has_permission(can_edit)
-def delete_transaction(txn: Transaction) -> redirect:
-    """Deletes a transaction.
-
-    :param txn: The transaction.
-    :return: The redirection to the transaction list on success, or the
-        transaction detail on error.
-    """
-    txn.delete()
-    sort_transactions_in(txn.date, txn.id)
-    db.session.commit()
-    flash(s(lazy_gettext("The transaction is deleted successfully.")),
-          "success")
-    return redirect(or_next(__get_default_page_uri()))
-
-
-@bp.get("/dates/<date:txn_date>", endpoint="order")
-@has_permission(can_view)
-def show_transaction_order(txn_date: date) -> str:
-    """Shows the order of the transactions in a same date.
-
-    :param txn_date: The date.
-    :return: The order of the transactions in the date.
-    """
-    transactions: list[Transaction] = Transaction.query \
-        .filter(Transaction.date == txn_date) \
-        .order_by(Transaction.no).all()
-    return render_template("accounting/transaction/order.html",
-                           date=txn_date, list=transactions)
-
-
-@bp.post("/dates/<date:txn_date>", endpoint="sort")
-@has_permission(can_edit)
-def sort_transactions(txn_date: date) -> redirect:
-    """Reorders the transactions in a date.
-
-    :param txn_date: The date.
-    :return: The redirection to the incoming account or the account list.  The
-        reordering operation does not fail.
-    """
-    form: TransactionReorderForm = TransactionReorderForm(txn_date)
-    form.save_order()
-    if not form.is_modified:
-        flash(s(lazy_gettext("The order was not modified.")), "success")
-        return redirect(or_next(__get_default_page_uri()))
-    db.session.commit()
-    flash(s(lazy_gettext("The order is updated successfully.")), "success")
-    return redirect(or_next(__get_default_page_uri()))
-
-
-def __get_detail_uri(txn: Transaction) -> str:
-    """Returns the detail URI of a transaction.
-
-    :param txn: The transaction.
-    :return: The detail URI of the transaction.
-    """
-    return url_for("accounting.transaction.detail", txn=txn)
-
-
-def __get_default_page_uri() -> str:
-    """Returns the URI for the default page.
-
-    :return: The URI for the default page.
-    """
-    return url_for("accounting.report.default")
diff --git a/src/accounting/utils/txn_types.py b/src/accounting/utils/voucher_types.py
similarity index 73%
rename from src/accounting/utils/txn_types.py
rename to src/accounting/utils/voucher_types.py
index 27dd6e4..da365aa 100644
--- a/src/accounting/utils/txn_types.py
+++ b/src/accounting/utils/voucher_types.py
@@ -14,17 +14,17 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-"""The transaction types.
+"""The voucher types.
 
 """
 from enum import Enum
 
 
-class TransactionType(Enum):
-    """The transaction types."""
-    CASH_INCOME: str = "income"
-    """The cash income transaction."""
-    CASH_EXPENSE: str = "expense"
-    """The cash expense transaction."""
+class VoucherType(Enum):
+    """The voucher types."""
+    CASH_RECEIPT: str = "receipt"
+    """The cash receipt voucher."""
+    CASH_DISBURSEMENT: str = "disbursement"
+    """The cash disbursement voucher."""
     TRANSFER: str = "transfer"
-    """The transfer transaction."""
+    """The transfer voucher."""
diff --git a/src/accounting/transaction/__init__.py b/src/accounting/voucher/__init__.py
similarity index 73%
rename from src/accounting/transaction/__init__.py
rename to src/accounting/voucher/__init__.py
index 445d557..03209b1 100644
--- a/src/accounting/transaction/__init__.py
+++ b/src/accounting/voucher/__init__.py
@@ -14,7 +14,7 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-"""The transaction management.
+"""The voucher management.
 
 """
 from flask import Flask, Blueprint
@@ -27,11 +27,11 @@ def init_app(app: Flask, bp: Blueprint) -> None:
     :param bp: The blueprint of the accounting application.
     :return: None.
     """
-    from .converters import TransactionConverter, TransactionTypeConverter, \
+    from .converters import VoucherConverter, VoucherTypeConverter, \
         DateConverter
-    app.url_map.converters["transaction"] = TransactionConverter
-    app.url_map.converters["transactionType"] = TransactionTypeConverter
+    app.url_map.converters["voucher"] = VoucherConverter
+    app.url_map.converters["voucherType"] = VoucherTypeConverter
     app.url_map.converters["date"] = DateConverter
 
-    from .views import bp as transaction_bp
-    bp.register_blueprint(transaction_bp, url_prefix="/transactions")
+    from .views import bp as voucher_bp
+    bp.register_blueprint(voucher_bp, url_prefix="/vouchers")
diff --git a/src/accounting/transaction/converters.py b/src/accounting/voucher/converters.py
similarity index 50%
rename from src/accounting/transaction/converters.py
rename to src/accounting/voucher/converters.py
index 8e6b502..3c09baf 100644
--- a/src/accounting/transaction/converters.py
+++ b/src/accounting/voucher/converters.py
@@ -14,7 +14,7 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-"""The path converters for the transaction management.
+"""The path converters for the voucher management.
 
 """
 from datetime import date
@@ -23,61 +23,59 @@ from flask import abort
 from sqlalchemy.orm import selectinload
 from werkzeug.routing import BaseConverter
 
-from accounting.models import Transaction, JournalEntry
-from accounting.utils.txn_types import TransactionType
+from accounting.models import Voucher, JournalEntry
+from accounting.utils.voucher_types import VoucherType
 
 
-class TransactionConverter(BaseConverter):
-    """The transaction converter to convert the transaction ID from and to the
-    corresponding transaction in the routes."""
+class VoucherConverter(BaseConverter):
+    """The voucher converter to convert the voucher ID from and to the
+    corresponding voucher in the routes."""
 
-    def to_python(self, value: str) -> Transaction:
-        """Converts a transaction ID to a transaction.
+    def to_python(self, value: str) -> Voucher:
+        """Converts a voucher ID to a voucher.
 
-        :param value: The transaction ID.
-        :return: The corresponding transaction.
+        :param value: The voucher ID.
+        :return: The corresponding voucher.
         """
-        transaction: Transaction | None = Transaction.query\
-            .join(JournalEntry)\
-            .filter(Transaction.id == value)\
-            .options(selectinload(Transaction.entries)
+        voucher: Voucher | None = Voucher.query.join(JournalEntry)\
+            .filter(Voucher.id == value)\
+            .options(selectinload(Voucher.entries)
                      .selectinload(JournalEntry.offsets)
-                     .selectinload(JournalEntry.transaction))\
+                     .selectinload(JournalEntry.voucher))\
             .first()
-        if transaction is None:
+        if voucher is None:
             abort(404)
-        return transaction
+        return voucher
 
-    def to_url(self, value: Transaction) -> str:
-        """Converts a transaction to its ID.
+    def to_url(self, value: Voucher) -> str:
+        """Converts a voucher to its ID.
 
-        :param value: The transaction.
+        :param value: The voucher.
         :return: The ID.
         """
         return str(value.id)
 
 
-class TransactionTypeConverter(BaseConverter):
-    """The transaction converter to convert the transaction type ID from and to
-    the corresponding transaction type in the routes."""
+class VoucherTypeConverter(BaseConverter):
+    """The voucher converter to convert the voucher type ID from and to the
+    corresponding voucher type in the routes."""
 
-    def to_python(self, value: str) -> TransactionType:
-        """Converts a transaction ID to a transaction.
+    def to_python(self, value: str) -> VoucherType:
+        """Converts a voucher ID to a voucher.
 
-        :param value: The transaction ID.
-        :return: The corresponding transaction.
+        :param value: The voucher ID.
+        :return: The corresponding voucher type.
         """
-        type_dict: dict[str, TransactionType] \
-            = {x.value: x for x in TransactionType}
-        txn_type: TransactionType | None = type_dict.get(value)
-        if txn_type is None:
+        type_dict: dict[str, VoucherType] = {x.value: x for x in VoucherType}
+        voucher_type: VoucherType | None = type_dict.get(value)
+        if voucher_type is None:
             abort(404)
-        return txn_type
+        return voucher_type
 
-    def to_url(self, value: TransactionType) -> str:
-        """Converts a transaction type to its ID.
+    def to_url(self, value: VoucherType) -> str:
+        """Converts a voucher type to its ID.
 
-        :param value: The transaction type.
+        :param value: The voucher type.
         :return: The ID.
         """
         return str(value.value)
diff --git a/src/accounting/transaction/forms/__init__.py b/src/accounting/voucher/forms/__init__.py
similarity index 74%
rename from src/accounting/transaction/forms/__init__.py
rename to src/accounting/voucher/forms/__init__.py
index 0f46e18..0fcab97 100644
--- a/src/accounting/transaction/forms/__init__.py
+++ b/src/accounting/voucher/forms/__init__.py
@@ -14,9 +14,9 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-"""The forms for the transaction management.
+"""The forms for the voucher management.
 
 """
-from .reorder import sort_transactions_in, TransactionReorderForm
-from .transaction import TransactionForm, IncomeTransactionForm, \
-    ExpenseTransactionForm, TransferTransactionForm
+from .reorder import sort_vouchers_in, VoucherReorderForm
+from .voucher import VoucherForm, CashReceiptVoucherForm, \
+    CashDisbursementVoucherForm, TransferVoucherForm
diff --git a/src/accounting/transaction/forms/currency.py b/src/accounting/voucher/forms/currency.py
similarity index 93%
rename from src/accounting/transaction/forms/currency.py
rename to src/accounting/voucher/forms/currency.py
index 47d95cc..001b759 100644
--- a/src/accounting/transaction/forms/currency.py
+++ b/src/accounting/voucher/forms/currency.py
@@ -14,7 +14,7 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-"""The currency sub-forms for the transaction management.
+"""The currency sub-forms for the voucher management.
 
 """
 from decimal import Decimal
@@ -29,7 +29,7 @@ from wtforms.validators import DataRequired
 from accounting import db
 from accounting.locale import lazy_gettext
 from accounting.models import Currency, JournalEntry
-from accounting.transaction.utils.offset_alias import offset_alias
+from accounting.voucher.utils.offset_alias import offset_alias
 from accounting.utils.cast import be
 from accounting.utils.strip_text import strip_text
 from .journal_entry import JournalEntryForm, CreditEntryForm, DebitEntryForm
@@ -117,9 +117,9 @@ class IsBalanced:
 
 
 class CurrencyForm(FlaskForm):
-    """The form to create or edit a currency in a transaction."""
+    """The form to create or edit a currency in a voucher."""
     no = IntegerField()
-    """The order in the transaction."""
+    """The order in the voucher."""
     code = StringField()
     """The currency code."""
     whole_form = BooleanField()
@@ -132,9 +132,9 @@ class CurrencyForm(FlaskForm):
         :return: The journal entry sub-forms.
         """
         entry_forms: list[JournalEntryForm] = []
-        if isinstance(self, IncomeCurrencyForm):
+        if isinstance(self, CashReceiptCurrencyForm):
             entry_forms.extend([x.form for x in self.credit])
-        elif isinstance(self, ExpenseCurrencyForm):
+        elif isinstance(self, CashDisbursementCurrencyForm):
             entry_forms.extend([x.form for x in self.debit])
         elif isinstance(self, TransferCurrencyForm):
             entry_forms.extend([x.form for x in self.debit])
@@ -161,10 +161,10 @@ class CurrencyForm(FlaskForm):
         return db.session.scalar(select) > 0
 
 
-class IncomeCurrencyForm(CurrencyForm):
-    """The form to create or edit a currency in a cash income transaction."""
+class CashReceiptCurrencyForm(CurrencyForm):
+    """The form to create or edit a currency in a cash receipt voucher."""
     no = IntegerField()
-    """The order in the transaction."""
+    """The order in the voucher."""
     code = StringField(
         filters=[strip_text],
         validators=[CURRENCY_REQUIRED,
@@ -198,10 +198,10 @@ class IncomeCurrencyForm(CurrencyForm):
                 if isinstance(x, str) or isinstance(x, LazyString)]
 
 
-class ExpenseCurrencyForm(CurrencyForm):
-    """The form to create or edit a currency in a cash expense transaction."""
+class CashDisbursementCurrencyForm(CurrencyForm):
+    """The form to create or edit a currency in a cash disbursement voucher."""
     no = IntegerField()
-    """The order in the transaction."""
+    """The order in the voucher."""
     code = StringField(
         filters=[strip_text],
         validators=[CURRENCY_REQUIRED,
@@ -236,9 +236,9 @@ class ExpenseCurrencyForm(CurrencyForm):
 
 
 class TransferCurrencyForm(CurrencyForm):
-    """The form to create or edit a currency in a transfer transaction."""
+    """The form to create or edit a currency in a transfer voucher."""
     no = IntegerField()
-    """The order in the transaction."""
+    """The order in the voucher."""
     code = StringField(
         filters=[strip_text],
         validators=[CURRENCY_REQUIRED,
diff --git a/src/accounting/transaction/forms/journal_entry.py b/src/accounting/voucher/forms/journal_entry.py
similarity index 96%
rename from src/accounting/transaction/forms/journal_entry.py
rename to src/accounting/voucher/forms/journal_entry.py
index 765f191..a278ae9 100644
--- a/src/accounting/transaction/forms/journal_entry.py
+++ b/src/accounting/voucher/forms/journal_entry.py
@@ -14,7 +14,7 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-"""The journal entry sub-forms for the transaction management.
+"""The journal entry sub-forms for the voucher management.
 
 """
 import re
@@ -232,8 +232,8 @@ class NotExceedingOriginalEntryNetBalance:
             return
         is_debit: bool = isinstance(form, DebitEntryForm)
         existing_entry_id: set[int] = set()
-        if form.txn_form.obj is not None:
-            existing_entry_id = {x.id for x in form.txn_form.obj.entries}
+        if form.voucher_form.obj is not None:
+            existing_entry_id = {x.id for x in form.voucher_form.obj.entries}
         offset_total_func: sa.Function = sa.func.sum(sa.case(
             (be(JournalEntry.is_debit == is_debit), JournalEntry.amount),
             else_=-JournalEntry.amount))
@@ -244,7 +244,7 @@ class NotExceedingOriginalEntryNetBalance:
         if offset_total_but_form is None:
             offset_total_but_form = Decimal("0")
         offset_total_on_form: Decimal = sum(
-            [x.amount.data for x in form.txn_form.entries
+            [x.amount.data for x in form.voucher_form.entries
              if x.original_entry_id.data == original_entry.id
              and x.amount != field and x.amount.data is not None])
         net_balance: Decimal = original_entry.amount - offset_total_but_form \
@@ -288,15 +288,15 @@ class JournalEntryForm(FlaskForm):
     """The amount."""
 
     def __init__(self, *args, **kwargs):
-        """Constructs a base transaction form.
+        """Constructs a base journal entry form.
 
         :param args: The arguments.
         :param kwargs: The keyword arguments.
         """
         super().__init__(*args, **kwargs)
-        from .transaction import TransactionForm
-        self.txn_form: TransactionForm | None = None
-        """The source transaction form."""
+        from .voucher import VoucherForm
+        self.voucher_form: VoucherForm | None = None
+        """The source voucher form."""
 
     @property
     def account_text(self) -> str:
@@ -333,7 +333,7 @@ class JournalEntryForm(FlaskForm):
         :return: The text representation of the original entry.
         """
         return None if self.__original_entry is None \
-            else self.__original_entry.transaction.date
+            else self.__original_entry.voucher.date
 
     @property
     def original_entry_text(self) -> str | None:
@@ -375,10 +375,10 @@ class JournalEntryForm(FlaskForm):
                     return []
                 return JournalEntry.query\
                     .filter(JournalEntry.original_entry_id == self.eid.data)\
-                    .options(selectinload(JournalEntry.transaction),
+                    .options(selectinload(JournalEntry.voucher),
                              selectinload(JournalEntry.account),
                              selectinload(JournalEntry.offsets)
-                             .selectinload(JournalEntry.transaction)).all()
+                             .selectinload(JournalEntry.voucher)).all()
             setattr(self, "__offsets", get_offsets())
         return getattr(self, "__offsets")
 
diff --git a/src/accounting/voucher/forms/reorder.py b/src/accounting/voucher/forms/reorder.py
new file mode 100644
index 0000000..ffcf833
--- /dev/null
+++ b/src/accounting/voucher/forms/reorder.py
@@ -0,0 +1,92 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The reorder forms for the voucher management.
+
+"""
+from datetime import date
+
+import sqlalchemy as sa
+from flask import request
+
+from accounting import db
+from accounting.models import Voucher
+
+
+def sort_vouchers_in(voucher_date: date, exclude: int | None = None) -> None:
+    """Sorts the vouchers under a date after changing the date or deleting
+    a voucher.
+
+    :param voucher_date: The date of the voucher.
+    :param exclude: The voucher ID to exclude.
+    :return: None.
+    """
+    conditions: list[sa.BinaryExpression] = [Voucher.date == voucher_date]
+    if exclude is not None:
+        conditions.append(Voucher.id != exclude)
+    vouchers: list[Voucher] = Voucher.query\
+        .filter(*conditions)\
+        .order_by(Voucher.no).all()
+    for i in range(len(vouchers)):
+        if vouchers[i].no != i + 1:
+            vouchers[i].no = i + 1
+
+
+class VoucherReorderForm:
+    """The form to reorder the vouchers."""
+
+    def __init__(self, voucher_date: date):
+        """Constructs the form to reorder the vouchers in a day.
+
+        :param voucher_date: The date.
+        """
+        self.date: date = voucher_date
+        self.is_modified: bool = False
+
+    def save_order(self) -> None:
+        """Saves the order of the account.
+
+        :return:
+        """
+        vouchers: list[Voucher] = Voucher.query\
+            .filter(Voucher.date == self.date).all()
+
+        # Collects the specified order.
+        orders: dict[Voucher, int] = {}
+        for voucher in vouchers:
+            if f"{voucher.id}-no" in request.form:
+                try:
+                    orders[voucher] = int(request.form[f"{voucher.id}-no"])
+                except ValueError:
+                    pass
+
+        # Missing and invalid orders are appended to the end.
+        missing: list[Voucher] \
+            = [x for x in vouchers if x not in orders]
+        if len(missing) > 0:
+            next_no: int = 1 if len(orders) == 0 else max(orders.values()) + 1
+            for voucher in missing:
+                orders[voucher] = next_no
+
+        # Sort by the specified order first, and their original order.
+        vouchers.sort(key=lambda x: (orders[x], x.no))
+
+        # Update the orders.
+        with db.session.no_autoflush:
+            for i in range(len(vouchers)):
+                if vouchers[i].no != i + 1:
+                    vouchers[i].no = i + 1
+                    self.is_modified = True
diff --git a/src/accounting/transaction/forms/transaction.py b/src/accounting/voucher/forms/voucher.py
similarity index 85%
rename from src/accounting/transaction/forms/transaction.py
rename to src/accounting/voucher/forms/voucher.py
index 9316487..de9e2d1 100644
--- a/src/accounting/transaction/forms/transaction.py
+++ b/src/accounting/voucher/forms/voucher.py
@@ -14,7 +14,7 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-"""The transaction forms for the transaction management.
+"""The voucher forms for the voucher management.
 
 """
 import datetime as dt
@@ -30,19 +30,19 @@ from wtforms.validators import DataRequired, ValidationError
 
 from accounting import db
 from accounting.locale import lazy_gettext
-from accounting.models import Transaction, Account, JournalEntry, \
-    TransactionCurrency
-from accounting.transaction.utils.account_option import AccountOption
-from accounting.transaction.utils.original_entries import \
+from accounting.models import Voucher, Account, JournalEntry, \
+    VoucherCurrency
+from accounting.voucher.utils.account_option import AccountOption
+from accounting.voucher.utils.original_entries import \
     get_selectable_original_entries
-from accounting.transaction.utils.summary_editor import SummaryEditor
+from accounting.voucher.utils.summary_editor import SummaryEditor
 from accounting.utils.random_id import new_id
 from accounting.utils.strip_text import strip_multiline_text
 from accounting.utils.user import get_current_user_pk
-from .currency import CurrencyForm, IncomeCurrencyForm, ExpenseCurrencyForm, \
-    TransferCurrencyForm
+from .currency import CurrencyForm, CashReceiptCurrencyForm, \
+    CashDisbursementCurrencyForm, TransferCurrencyForm
 from .journal_entry import JournalEntryForm, DebitEntryForm, CreditEntryForm
-from .reorder import sort_transactions_in
+from .reorder import sort_vouchers_in
 
 DATE_REQUIRED: DataRequired = DataRequired(
     lazy_gettext("Please fill in the date."))
@@ -54,7 +54,7 @@ class NotBeforeOriginalEntries:
     entries."""
 
     def __call__(self, form: FlaskForm, field: DateField) -> None:
-        assert isinstance(form, TransactionForm)
+        assert isinstance(form, VoucherForm)
         if field.data is None:
             return
         min_date: dt.date | None = form.min_date
@@ -69,7 +69,7 @@ class NotAfterOffsetEntries:
     """The validator to check if the date is not after the offset entries."""
 
     def __call__(self, form: FlaskForm, field: DateField) -> None:
-        assert isinstance(form, TransactionForm)
+        assert isinstance(form, VoucherForm)
         if field.data is None:
             return
         max_date: dt.date | None = form.max_date
@@ -92,7 +92,7 @@ class CannotDeleteOriginalEntriesWithOffset:
     """The validator to check the original entries with offset."""
 
     def __call__(self, form: FlaskForm, field: FieldList) -> None:
-        assert isinstance(form, TransactionForm)
+        assert isinstance(form, VoucherForm)
         if form.obj is None:
             return
         existing_matched_original_entry_id: set[int] \
@@ -105,8 +105,8 @@ class CannotDeleteOriginalEntriesWithOffset:
                     "Journal entries with offset cannot be deleted."))
 
 
-class TransactionForm(FlaskForm):
-    """The base form to create or edit a transaction."""
+class VoucherForm(FlaskForm):
+    """The base form to create or edit a voucher."""
     date = DateField()
     """The date."""
     currencies = FieldList(FormField(CurrencyForm))
@@ -115,20 +115,20 @@ class TransactionForm(FlaskForm):
     """The note."""
 
     def __init__(self, *args, **kwargs):
-        """Constructs a base transaction form.
+        """Constructs a base voucher form.
 
         :param args: The arguments.
         :param kwargs: The keyword arguments.
         """
         super().__init__(*args, **kwargs)
         self.is_modified: bool = False
-        """Whether the transaction is modified during populate_obj()."""
+        """Whether the voucher is modified during populate_obj()."""
         self.collector: t.Type[JournalEntryCollector] = JournalEntryCollector
         """The journal entry collector.  The default is the base abstract
         collector only to provide the correct type.  The subclass forms should
         provide their own collectors."""
-        self.obj: Transaction | None = kwargs.get("obj")
-        """The transaction, when editing an existing one."""
+        self.obj: Voucher | None = kwargs.get("obj")
+        """The voucher, when editing an existing one."""
         self._is_need_payable: bool = False
         """Whether we need the payable original entries."""
         self._is_need_receivable: bool = False
@@ -139,17 +139,17 @@ class TransactionForm(FlaskForm):
         """The original entries whose net balances were exceeded by the
         amounts in the journal entry sub-forms."""
         for entry in self.entries:
-            entry.txn_form = self
+            entry.voucher_form = self
 
-    def populate_obj(self, obj: Transaction) -> None:
-        """Populates the form data into a transaction object.
+    def populate_obj(self, obj: Voucher) -> None:
+        """Populates the form data into a voucher object.
 
-        :param obj: The transaction object.
+        :param obj: The voucher object.
         :return: None.
         """
         is_new: bool = obj.id is None
         if is_new:
-            obj.id = new_id(Transaction)
+            obj.id = new_id(Voucher)
         self.date: DateField
         self.__set_date(obj, self.date.data)
         obj.note = self.note.data
@@ -183,31 +183,31 @@ class TransactionForm(FlaskForm):
             entries.extend(currency.entries)
         return entries
 
-    def __set_date(self, obj: Transaction, new_date: dt.date) -> None:
-        """Sets the transaction date and number.
+    def __set_date(self, obj: Voucher, new_date: dt.date) -> None:
+        """Sets the voucher date and number.
 
-        :param obj: The transaction object.
+        :param obj: The voucher object.
         :param new_date: The new date.
         :return: None.
         """
         if obj.date is None or obj.date != new_date:
             if obj.date is not None:
-                sort_transactions_in(obj.date, obj.id)
+                sort_vouchers_in(obj.date, obj.id)
             if self.max_date is not None and new_date == self.max_date:
                 db_min_no: int | None = db.session.scalar(
-                    sa.select(sa.func.min(Transaction.no))
-                    .filter(Transaction.date == new_date))
+                    sa.select(sa.func.min(Voucher.no))
+                    .filter(Voucher.date == new_date))
                 if db_min_no is None:
                     obj.date = new_date
                     obj.no = 1
                 else:
                     obj.date = new_date
                     obj.no = db_min_no - 1
-                    sort_transactions_in(new_date)
+                    sort_vouchers_in(new_date)
             else:
-                sort_transactions_in(new_date, obj.id)
-                count: int = Transaction.query\
-                    .filter(Transaction.date == new_date).count()
+                sort_vouchers_in(new_date, obj.id)
+                count: int = Voucher.query\
+                    .filter(Voucher.date == new_date).count()
                 obj.date = new_date
                 obj.no = count + 1
 
@@ -285,7 +285,7 @@ class TransactionForm(FlaskForm):
                if x.original_entry_id.data is not None}
         if len(original_entry_id) == 0:
             return None
-        select: sa.Select = sa.select(sa.func.max(Transaction.date))\
+        select: sa.Select = sa.select(sa.func.max(Voucher.date))\
             .join(JournalEntry).filter(JournalEntry.id.in_(original_entry_id))
         return db.session.scalar(select)
 
@@ -297,29 +297,29 @@ class TransactionForm(FlaskForm):
         """
         entry_id: set[int] = {x.eid.data for x in self.entries
                               if x.eid.data is not None}
-        select: sa.Select = sa.select(sa.func.min(Transaction.date))\
+        select: sa.Select = sa.select(sa.func.min(Voucher.date))\
             .join(JournalEntry)\
             .filter(JournalEntry.original_entry_id.in_(entry_id))
         return db.session.scalar(select)
 
 
-T = t.TypeVar("T", bound=TransactionForm)
-"""A transaction form variant."""
+T = t.TypeVar("T", bound=VoucherForm)
+"""A voucher form variant."""
 
 
 class JournalEntryCollector(t.Generic[T], ABC):
     """The journal entry collector."""
 
-    def __init__(self, form: T, obj: Transaction):
+    def __init__(self, form: T, obj: Voucher):
         """Constructs the journal entry collector.
 
-        :param form: The transaction form.
-        :param obj: The transaction.
+        :param form: The voucher form.
+        :param obj: The voucher.
         """
         self.form: T = form
-        """The transaction form."""
-        self.__obj: Transaction = obj
-        """The transaction object."""
+        """The voucher form."""
+        self.__obj: Voucher = obj
+        """The voucher object."""
         self.__entries: list[JournalEntry] = list(obj.entries)
         """The existing journal entries."""
         self.__entries_by_id: dict[int, JournalEntry] \
@@ -327,8 +327,8 @@ class JournalEntryCollector(t.Generic[T], ABC):
         """A dictionary from the entry ID to their entries."""
         self.__no_by_id: dict[int, int] = {x.id: x.no for x in self.__entries}
         """A dictionary from the entry number to their entries."""
-        self.__currencies: list[TransactionCurrency] = obj.currencies
-        """The currencies in the transaction."""
+        self.__currencies: list[VoucherCurrency] = obj.currencies
+        """The currencies in the voucher."""
         self._debit_no: int = 1
         """The number index for the debit entries."""
         self._credit_no: int = 1
@@ -371,11 +371,11 @@ class JournalEntryCollector(t.Generic[T], ABC):
     def _make_cash_entry(self, forms: list[JournalEntryForm], is_debit: bool,
                          currency_code: str, no: int) -> None:
         """Composes the cash journal entry at the other side of the cash
-        transaction.
+        voucher.
 
         :param forms: The journal entry forms in the same currency.
-        :param is_debit: True for a cash income transaction, or False for a
-            cash expense transaction.
+        :param is_debit: True for a cash receipt voucher, or False for a
+            cash disbursement voucher.
         :param currency_code: The code of the currency.
         :param no: The number of the entry.
         :return: None.
@@ -441,14 +441,14 @@ class JournalEntryCollector(t.Generic[T], ABC):
                                   ord_by_form.get(x)))
 
 
-class IncomeTransactionForm(TransactionForm):
-    """The form to create or edit a cash income transaction."""
+class CashReceiptVoucherForm(VoucherForm):
+    """The form to create or edit a cash receipt voucher."""
     date = DateField(
         validators=[DATE_REQUIRED,
                     NotBeforeOriginalEntries(),
                     NotAfterOffsetEntries()])
     """The date."""
-    currencies = FieldList(FormField(IncomeCurrencyForm), name="currency",
+    currencies = FieldList(FormField(CashReceiptCurrencyForm), name="currency",
                            validators=[NeedSomeCurrencies()])
     """The journal entries categorized by their currencies."""
     note = TextAreaField(filters=[strip_multiline_text])
@@ -461,11 +461,11 @@ class IncomeTransactionForm(TransactionForm):
         super().__init__(*args, **kwargs)
         self._is_need_receivable = True
 
-        class Collector(JournalEntryCollector[IncomeTransactionForm]):
-            """The journal entry collector for the cash income transactions."""
+        class Collector(JournalEntryCollector[CashReceiptVoucherForm]):
+            """The journal entry collector for the cash receipt vouchers."""
 
             def collect(self) -> None:
-                currencies: list[IncomeCurrencyForm] \
+                currencies: list[CashReceiptCurrencyForm] \
                     = [x.form for x in self.form.currencies]
                 self._sort_currency_forms(currencies)
                 for currency in currencies:
@@ -486,14 +486,15 @@ class IncomeTransactionForm(TransactionForm):
         self.collector = Collector
 
 
-class ExpenseTransactionForm(TransactionForm):
-    """The form to create or edit a cash expense transaction."""
+class CashDisbursementVoucherForm(VoucherForm):
+    """The form to create or edit a cash disbursement voucher."""
     date = DateField(
         validators=[DATE_REQUIRED,
                     NotBeforeOriginalEntries(),
                     NotAfterOffsetEntries()])
     """The date."""
-    currencies = FieldList(FormField(ExpenseCurrencyForm), name="currency",
+    currencies = FieldList(FormField(CashDisbursementCurrencyForm),
+                           name="currency",
                            validators=[NeedSomeCurrencies()])
     """The journal entries categorized by their currencies."""
     note = TextAreaField(filters=[strip_multiline_text])
@@ -506,12 +507,12 @@ class ExpenseTransactionForm(TransactionForm):
         super().__init__(*args, **kwargs)
         self._is_need_payable = True
 
-        class Collector(JournalEntryCollector[ExpenseTransactionForm]):
-            """The journal entry collector for the cash expense
-            transactions."""
+        class Collector(JournalEntryCollector[CashDisbursementVoucherForm]):
+            """The journal entry collector for the cash disbursement
+            vouchers."""
 
             def collect(self) -> None:
-                currencies: list[ExpenseCurrencyForm] \
+                currencies: list[CashDisbursementCurrencyForm] \
                     = [x.form for x in self.form.currencies]
                 self._sort_currency_forms(currencies)
                 for currency in currencies:
@@ -532,8 +533,8 @@ class ExpenseTransactionForm(TransactionForm):
         self.collector = Collector
 
 
-class TransferTransactionForm(TransactionForm):
-    """The form to create or edit a transfer transaction."""
+class TransferVoucherForm(VoucherForm):
+    """The form to create or edit a transfer voucher."""
     date = DateField(
         validators=[DATE_REQUIRED,
                     NotBeforeOriginalEntries(),
@@ -553,8 +554,8 @@ class TransferTransactionForm(TransactionForm):
         self._is_need_payable = True
         self._is_need_receivable = True
 
-        class Collector(JournalEntryCollector[TransferTransactionForm]):
-            """The journal entry collector for the transfer transactions."""
+        class Collector(JournalEntryCollector[TransferVoucherForm]):
+            """The journal entry collector for the transfer vouchers."""
 
             def collect(self) -> None:
                 currencies: list[TransferCurrencyForm] \
diff --git a/src/accounting/transaction/template_filters.py b/src/accounting/voucher/template_filters.py
similarity index 87%
rename from src/accounting/transaction/template_filters.py
rename to src/accounting/voucher/template_filters.py
index e23d8ac..31df53a 100644
--- a/src/accounting/transaction/template_filters.py
+++ b/src/accounting/voucher/template_filters.py
@@ -14,7 +14,7 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-"""The template filters for the transaction management.
+"""The template filters for the voucher management.
 
 """
 from decimal import Decimal
@@ -26,10 +26,10 @@ from flask import request
 
 
 def with_type(uri: str) -> str:
-    """Adds the transaction type to the URI, if it is specified.
+    """Adds the voucher type to the URI, if it is specified.
 
     :param uri: The URI.
-    :return: The result URL, optionally with the transaction type added.
+    :return: The result URL, optionally with the voucher type added.
     """
     if "as" not in request.args:
         return uri
@@ -43,10 +43,10 @@ def with_type(uri: str) -> str:
 
 
 def to_transfer(uri: str) -> str:
-    """Adds the transfer transaction type to the URI.
+    """Adds the transfer voucher type to the URI.
 
     :param uri: The URI.
-    :return: The result URL, with the transfer transaction type added.
+    :return: The result URL, with the transfer voucher type added.
     """
     uri_p: ParseResult = urlparse(uri)
     params: list[tuple[str, str]] = parse_qsl(uri_p.query)
diff --git a/src/accounting/transaction/utils/__init__.py b/src/accounting/voucher/utils/__init__.py
similarity index 93%
rename from src/accounting/transaction/utils/__init__.py
rename to src/accounting/voucher/utils/__init__.py
index e8f75e2..39d624e 100644
--- a/src/accounting/transaction/utils/__init__.py
+++ b/src/accounting/voucher/utils/__init__.py
@@ -14,6 +14,6 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-"""The utilities for the transaction management.
+"""The utilities for the voucher management.
 
 """
diff --git a/src/accounting/transaction/utils/account_option.py b/src/accounting/voucher/utils/account_option.py
similarity index 96%
rename from src/accounting/transaction/utils/account_option.py
rename to src/accounting/voucher/utils/account_option.py
index 97d017f..18b655f 100644
--- a/src/accounting/transaction/utils/account_option.py
+++ b/src/accounting/voucher/utils/account_option.py
@@ -14,7 +14,7 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-"""The account option for the transaction management.
+"""The account option for the voucher management.
 
 """
 from accounting.models import Account
diff --git a/src/accounting/transaction/utils/offset_alias.py b/src/accounting/voucher/utils/offset_alias.py
similarity index 100%
rename from src/accounting/transaction/utils/offset_alias.py
rename to src/accounting/voucher/utils/offset_alias.py
diff --git a/src/accounting/voucher/utils/operators.py b/src/accounting/voucher/utils/operators.py
new file mode 100644
index 0000000..1d93a77
--- /dev/null
+++ b/src/accounting/voucher/utils/operators.py
@@ -0,0 +1,326 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/19
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The operators for different voucher types.
+
+"""
+import typing as t
+from abc import ABC, abstractmethod
+
+from flask import render_template, request, abort
+from flask_wtf import FlaskForm
+
+from accounting.models import Voucher
+from accounting.template_globals import default_currency_code
+from accounting.utils.voucher_types import VoucherType
+from accounting.voucher.forms import VoucherForm, CashReceiptVoucherForm, \
+    CashDisbursementVoucherForm, TransferVoucherForm
+
+
+class VoucherOperator(ABC):
+    """The base voucher operator."""
+    CHECK_ORDER: int = -1
+    """The order when checking the voucher operator."""
+
+    @property
+    @abstractmethod
+    def form(self) -> t.Type[VoucherForm]:
+        """Returns the form class.
+
+        :return: The form class.
+        """
+
+    @abstractmethod
+    def render_create_template(self, form: FlaskForm) -> str:
+        """Renders the template for the form to create a voucher.
+
+        :param form: The voucher form.
+        :return: the form to create a voucher.
+        """
+
+    @abstractmethod
+    def render_detail_template(self, voucher: Voucher) -> str:
+        """Renders the template for the detail page.
+
+        :param voucher: The voucher.
+        :return: the detail page.
+        """
+
+    @abstractmethod
+    def render_edit_template(self, voucher: Voucher, form: FlaskForm) -> str:
+        """Renders the template for the form to edit a voucher.
+
+        :param voucher: The voucher.
+        :param form: The form.
+        :return: the form to edit a voucher.
+        """
+
+    @abstractmethod
+    def is_my_type(self, voucher: Voucher) -> bool:
+        """Checks and returns whether the voucher belongs to the type.
+
+        :param voucher: The voucher.
+        :return: True if the voucher belongs to the type, or False
+            otherwise.
+        """
+
+    @property
+    def _entry_template(self) -> str:
+        """Renders and returns the template for the journal entry sub-form.
+
+        :return: The template for the journal entry sub-form.
+        """
+        return render_template(
+            "accounting/voucher/include/form-entry-item.html",
+            currency_index="CURRENCY_INDEX",
+            entry_type="ENTRY_TYPE",
+            entry_index="ENTRY_INDEX")
+
+
+class CashReceiptVoucher(VoucherOperator):
+    """A cash receipt voucher."""
+    CHECK_ORDER: int = 2
+    """The order when checking the voucher operator."""
+
+    @property
+    def form(self) -> t.Type[VoucherForm]:
+        """Returns the form class.
+
+        :return: The form class.
+        """
+        return CashReceiptVoucherForm
+
+    def render_create_template(self, form: CashReceiptVoucherForm) -> str:
+        """Renders the template for the form to create a voucher.
+
+        :param form: The voucher form.
+        :return: the form to create a voucher.
+        """
+        return render_template("accounting/voucher/receipt/create.html",
+                               form=form,
+                               voucher_type=VoucherType.CASH_RECEIPT,
+                               currency_template=self.__currency_template,
+                               entry_template=self._entry_template)
+
+    def render_detail_template(self, voucher: Voucher) -> str:
+        """Renders the template for the detail page.
+
+        :param voucher: The voucher.
+        :return: the detail page.
+        """
+        return render_template("accounting/voucher/receipt/detail.html",
+                               obj=voucher)
+
+    def render_edit_template(self, voucher: Voucher,
+                             form: CashReceiptVoucherForm) -> str:
+        """Renders the template for the form to edit a voucher.
+
+        :param voucher: The voucher.
+        :param form: The form.
+        :return: the form to edit a voucher.
+        """
+        return render_template("accounting/voucher/receipt/edit.html",
+                               voucher=voucher, form=form,
+                               currency_template=self.__currency_template,
+                               entry_template=self._entry_template)
+
+    def is_my_type(self, voucher: Voucher) -> bool:
+        """Checks and returns whether the voucher belongs to the type.
+
+        :param voucher: The voucher.
+        :return: True if the voucher belongs to the type, or False
+            otherwise.
+        """
+        return voucher.is_cash_receipt
+
+    @property
+    def __currency_template(self) -> str:
+        """Renders and returns the template for the currency sub-form.
+
+        :return: The template for the currency sub-form.
+        """
+        return render_template(
+            "accounting/voucher/receipt/include/form-currency-item.html",
+            currency_index="CURRENCY_INDEX",
+            currency_code_data=default_currency_code(),
+            credit_total="-")
+
+
+class CashDisbursementVoucher(VoucherOperator):
+    """A cash disbursement voucher."""
+    CHECK_ORDER: int = 1
+    """The order when checking the voucher operator."""
+
+    @property
+    def form(self) -> t.Type[VoucherForm]:
+        """Returns the form class.
+
+        :return: The form class.
+        """
+        return CashDisbursementVoucherForm
+
+    def render_create_template(self, form: CashDisbursementVoucherForm) -> str:
+        """Renders the template for the form to create a voucher.
+
+        :param form: The voucher form.
+        :return: the form to create a voucher.
+        """
+        return render_template("accounting/voucher/disbursement/create.html",
+                               form=form,
+                               voucher_type=VoucherType.CASH_DISBURSEMENT,
+                               currency_template=self.__currency_template,
+                               entry_template=self._entry_template)
+
+    def render_detail_template(self, voucher: Voucher) -> str:
+        """Renders the template for the detail page.
+
+        :param voucher: The voucher.
+        :return: the detail page.
+        """
+        return render_template("accounting/voucher/disbursement/detail.html",
+                               obj=voucher)
+
+    def render_edit_template(self, voucher: Voucher,
+                             form: CashDisbursementVoucherForm) -> str:
+        """Renders the template for the form to edit a voucher.
+
+        :param voucher: The voucher.
+        :param form: The form.
+        :return: the form to edit a voucher.
+        """
+        return render_template("accounting/voucher/disbursement/edit.html",
+                               voucher=voucher, form=form,
+                               currency_template=self.__currency_template,
+                               entry_template=self._entry_template)
+
+    def is_my_type(self, voucher: Voucher) -> bool:
+        """Checks and returns whether the voucher belongs to the type.
+
+        :param voucher: The voucher.
+        :return: True if the voucher belongs to the type, or False
+            otherwise.
+        """
+        return voucher.is_cash_disbursement
+
+    @property
+    def __currency_template(self) -> str:
+        """Renders and returns the template for the currency sub-form.
+
+        :return: The template for the currency sub-form.
+        """
+        return render_template(
+            "accounting/voucher/disbursement/include/form-currency-item.html",
+            currency_index="CURRENCY_INDEX",
+            currency_code_data=default_currency_code(),
+            debit_total="-")
+
+
+class TransferVoucher(VoucherOperator):
+    """A transfer voucher."""
+    CHECK_ORDER: int = 3
+    """The order when checking the voucher operator."""
+
+    @property
+    def form(self) -> t.Type[VoucherForm]:
+        """Returns the form class.
+
+        :return: The form class.
+        """
+        return TransferVoucherForm
+
+    def render_create_template(self, form: TransferVoucherForm) -> str:
+        """Renders the template for the form to create a voucher.
+
+        :param form: The voucher form.
+        :return: the form to create a voucher.
+        """
+        return render_template("accounting/voucher/transfer/create.html",
+                               form=form,
+                               voucher_type=VoucherType.TRANSFER,
+                               currency_template=self.__currency_template,
+                               entry_template=self._entry_template)
+
+    def render_detail_template(self, voucher: Voucher) -> str:
+        """Renders the template for the detail page.
+
+        :param voucher: The voucher.
+        :return: the detail page.
+        """
+        return render_template("accounting/voucher/transfer/detail.html",
+                               obj=voucher)
+
+    def render_edit_template(self, voucher: Voucher,
+                             form: TransferVoucherForm) -> str:
+        """Renders the template for the form to edit a voucher.
+
+        :param voucher: The voucher.
+        :param form: The form.
+        :return: the form to edit a voucher.
+        """
+        return render_template("accounting/voucher/transfer/edit.html",
+                               voucher=voucher, form=form,
+                               currency_template=self.__currency_template,
+                               entry_template=self._entry_template)
+
+    def is_my_type(self, voucher: Voucher) -> bool:
+        """Checks and returns whether the voucher belongs to the type.
+
+        :param voucher: The voucher.
+        :return: True if the voucher belongs to the type, or False
+            otherwise.
+        """
+        return True
+
+    @property
+    def __currency_template(self) -> str:
+        """Renders and returns the template for the currency sub-form.
+
+        :return: The template for the currency sub-form.
+        """
+        return render_template(
+            "accounting/voucher/transfer/include/form-currency-item.html",
+            currency_index="CURRENCY_INDEX",
+            currency_code_data=default_currency_code(),
+            debit_total="-", credit_total="-")
+
+
+VOUCHER_TYPE_TO_OP: dict[VoucherType, VoucherOperator] \
+    = {VoucherType.CASH_RECEIPT: CashReceiptVoucher(),
+       VoucherType.CASH_DISBURSEMENT: CashDisbursementVoucher(),
+       VoucherType.TRANSFER: TransferVoucher()}
+"""The map from the voucher types to their operators."""
+
+
+def get_voucher_op(voucher: Voucher, is_check_as: bool = False) \
+        -> VoucherOperator:
+    """Returns the voucher operator that may be specified in the "as" query
+    parameter.  If it is not specified, check the voucher type from the
+    voucher.
+
+    :param voucher: The voucher.
+    :param is_check_as: True to check the "as" parameter, or False otherwise.
+    :return: None.
+    """
+    if is_check_as and "as" in request.args:
+        type_dict: dict[str, VoucherType] \
+            = {x.value: x for x in VoucherType}
+        if request.args["as"] not in type_dict:
+            abort(404)
+        return VOUCHER_TYPE_TO_OP[type_dict[request.args["as"]]]
+    for voucher_type in sorted(VOUCHER_TYPE_TO_OP.values(),
+                               key=lambda x: x.CHECK_ORDER):
+        if voucher_type.is_my_type(voucher):
+            return voucher_type
diff --git a/src/accounting/transaction/utils/original_entries.py b/src/accounting/voucher/utils/original_entries.py
similarity index 91%
rename from src/accounting/transaction/utils/original_entries.py
rename to src/accounting/voucher/utils/original_entries.py
index ca1db36..52c8051 100644
--- a/src/accounting/transaction/utils/original_entries.py
+++ b/src/accounting/voucher/utils/original_entries.py
@@ -25,8 +25,8 @@ from sqlalchemy.orm import selectinload
 
 from accounting import db
 from accounting.locale import lazy_gettext
-from accounting.models import Account, Transaction, JournalEntry
-from accounting.transaction.forms.journal_entry import JournalEntryForm
+from accounting.models import Account, Voucher, JournalEntry
+from accounting.voucher.forms.journal_entry import JournalEntryForm
 from accounting.utils.cast import be
 from .offset_alias import offset_alias
 
@@ -71,11 +71,11 @@ def get_selectable_original_entries(
            for x in db.session.execute(select_net_balances).all()}
     entries: list[JournalEntry] = JournalEntry.query\
         .filter(JournalEntry.id.in_({x for x in net_balances}))\
-        .join(Transaction)\
-        .order_by(Transaction.date, JournalEntry.is_debit, JournalEntry.no)\
+        .join(Voucher)\
+        .order_by(Voucher.date, JournalEntry.is_debit, JournalEntry.no)\
         .options(selectinload(JournalEntry.currency),
                  selectinload(JournalEntry.account),
-                 selectinload(JournalEntry.transaction)).all()
+                 selectinload(JournalEntry.voucher)).all()
     for entry in entries:
         entry.net_balance = entry.amount if net_balances[entry.id] is None \
             else net_balances[entry.id]
diff --git a/src/accounting/transaction/utils/summary_editor.py b/src/accounting/voucher/utils/summary_editor.py
similarity index 100%
rename from src/accounting/transaction/utils/summary_editor.py
rename to src/accounting/voucher/utils/summary_editor.py
diff --git a/src/accounting/voucher/views.py b/src/accounting/voucher/views.py
new file mode 100644
index 0000000..2cf258c
--- /dev/null
+++ b/src/accounting/voucher/views.py
@@ -0,0 +1,221 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/18
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The views for the voucher management.
+
+"""
+from datetime import date
+from urllib.parse import parse_qsl, urlencode
+
+import sqlalchemy as sa
+from flask import Blueprint, render_template, session, redirect, request, \
+    flash, url_for
+from werkzeug.datastructures import ImmutableMultiDict
+
+from accounting import db
+from accounting.locale import lazy_gettext
+from accounting.models import Voucher
+from accounting.utils.cast import s
+from accounting.utils.flash_errors import flash_form_errors
+from accounting.utils.next_uri import inherit_next, or_next
+from accounting.utils.permission import has_permission, can_view, can_edit
+from accounting.utils.voucher_types import VoucherType
+from accounting.utils.user import get_current_user_pk
+from .forms import sort_vouchers_in, VoucherReorderForm
+from .template_filters import with_type, to_transfer, format_amount_input, \
+    text2html
+from .utils.operators import VoucherOperator, VOUCHER_TYPE_TO_OP, \
+    get_voucher_op
+
+bp: Blueprint = Blueprint("voucher", __name__)
+"""The view blueprint for the voucher management."""
+bp.add_app_template_filter(with_type, "accounting_voucher_with_type")
+bp.add_app_template_filter(to_transfer, "accounting_voucher_to_transfer")
+bp.add_app_template_filter(format_amount_input,
+                           "accounting_voucher_format_amount_input")
+bp.add_app_template_filter(text2html, "accounting_voucher_text2html")
+
+
+@bp.get("/create/<voucherType:voucher_type>", endpoint="create")
+@has_permission(can_edit)
+def show_add_voucher_form(voucher_type: VoucherType) -> str:
+    """Shows the form to add a voucher.
+
+    :param voucher_type: The voucher type.
+    :return: The form to add a voucher.
+    """
+    voucher_op: VoucherOperator = VOUCHER_TYPE_TO_OP[voucher_type]
+    form: voucher_op.form
+    if "form" in session:
+        form = voucher_op.form(ImmutableMultiDict(parse_qsl(session["form"])))
+        del session["form"]
+        form.validate()
+    else:
+        form = voucher_op.form()
+        form.date.data = date.today()
+    return voucher_op.render_create_template(form)
+
+
+@bp.post("/store/<voucherType:voucher_type>", endpoint="store")
+@has_permission(can_edit)
+def add_voucher(voucher_type: VoucherType) -> redirect:
+    """Adds a voucher.
+
+    :param voucher_type: The voucher type.
+    :return: The redirection to the voucher detail on success, or the
+        voucher creation form on error.
+    """
+    voucher_op: VoucherOperator = VOUCHER_TYPE_TO_OP[voucher_type]
+    form: voucher_op.form = voucher_op.form(request.form)
+    if not form.validate():
+        flash_form_errors(form)
+        session["form"] = urlencode(list(request.form.items()))
+        return redirect(inherit_next(with_type(
+            url_for("accounting.voucher.create", voucher_type=voucher_type))))
+    voucher: Voucher = Voucher()
+    form.populate_obj(voucher)
+    db.session.add(voucher)
+    db.session.commit()
+    flash(s(lazy_gettext("The voucher is added successfully")), "success")
+    return redirect(inherit_next(__get_detail_uri(voucher)))
+
+
+@bp.get("/<voucher:voucher>", endpoint="detail")
+@has_permission(can_view)
+def show_voucher_detail(voucher: Voucher) -> str:
+    """Shows the voucher detail.
+
+    :param voucher: The voucher.
+    :return: The detail.
+    """
+    voucher_op: VoucherOperator = get_voucher_op(voucher)
+    return voucher_op.render_detail_template(voucher)
+
+
+@bp.get("/<voucher:voucher>/edit", endpoint="edit")
+@has_permission(can_edit)
+def show_voucher_edit_form(voucher: Voucher) -> str:
+    """Shows the form to edit a voucher.
+
+    :param voucher: The voucher.
+    :return: The form to edit the voucher.
+    """
+    voucher_op: VoucherOperator = get_voucher_op(voucher, is_check_as=True)
+    form: voucher_op.form
+    if "form" in session:
+        form = voucher_op.form(ImmutableMultiDict(parse_qsl(session["form"])))
+        del session["form"]
+        form.obj = voucher
+        form.validate()
+    else:
+        form = voucher_op.form(obj=voucher)
+    return voucher_op.render_edit_template(voucher, form)
+
+
+@bp.post("/<voucher:voucher>/update", endpoint="update")
+@has_permission(can_edit)
+def update_voucher(voucher: Voucher) -> redirect:
+    """Updates a voucher.
+
+    :param voucher: The voucher.
+    :return: The redirection to the voucher detail on success, or the voucher
+        edit form on error.
+    """
+    voucher_op: VoucherOperator = get_voucher_op(voucher, is_check_as=True)
+    form: voucher_op.form = voucher_op.form(request.form)
+    form.obj = voucher
+    if not form.validate():
+        flash_form_errors(form)
+        session["form"] = urlencode(list(request.form.items()))
+        return redirect(inherit_next(with_type(
+            url_for("accounting.voucher.edit", voucher=voucher))))
+    with db.session.no_autoflush:
+        form.populate_obj(voucher)
+    if not form.is_modified:
+        flash(s(lazy_gettext("The voucher was not modified.")), "success")
+        return redirect(inherit_next(__get_detail_uri(voucher)))
+    voucher.updated_by_id = get_current_user_pk()
+    voucher.updated_at = sa.func.now()
+    db.session.commit()
+    flash(s(lazy_gettext("The voucher is updated successfully.")), "success")
+    return redirect(inherit_next(__get_detail_uri(voucher)))
+
+
+@bp.post("/<voucher:voucher>/delete", endpoint="delete")
+@has_permission(can_edit)
+def delete_voucher(voucher: Voucher) -> redirect:
+    """Deletes a voucher.
+
+    :param voucher: The voucher.
+    :return: The redirection to the voucher list on success, or the voucher
+        detail on error.
+    """
+    voucher.delete()
+    sort_vouchers_in(voucher.date, voucher.id)
+    db.session.commit()
+    flash(s(lazy_gettext("The voucher is deleted successfully.")), "success")
+    return redirect(or_next(__get_default_page_uri()))
+
+
+@bp.get("/dates/<date:voucher_date>", endpoint="order")
+@has_permission(can_view)
+def show_voucher_order(voucher_date: date) -> str:
+    """Shows the order of the vouchers in a same date.
+
+    :param voucher_date: The date.
+    :return: The order of the vouchers in the date.
+    """
+    vouchers: list[Voucher] = Voucher.query \
+        .filter(Voucher.date == voucher_date) \
+        .order_by(Voucher.no).all()
+    return render_template("accounting/voucher/order.html",
+                           date=voucher_date, list=vouchers)
+
+
+@bp.post("/dates/<date:voucher_date>", endpoint="sort")
+@has_permission(can_edit)
+def sort_vouchers(voucher_date: date) -> redirect:
+    """Reorders the vouchers in a date.
+
+    :param voucher_date: The date.
+    :return: The redirection to the incoming account or the account list.  The
+        reordering operation does not fail.
+    """
+    form: VoucherReorderForm = VoucherReorderForm(voucher_date)
+    form.save_order()
+    if not form.is_modified:
+        flash(s(lazy_gettext("The order was not modified.")), "success")
+        return redirect(or_next(__get_default_page_uri()))
+    db.session.commit()
+    flash(s(lazy_gettext("The order is updated successfully.")), "success")
+    return redirect(or_next(__get_default_page_uri()))
+
+
+def __get_detail_uri(voucher: Voucher) -> str:
+    """Returns the detail URI of a voucher.
+
+    :param voucher: The voucher.
+    :return: The detail URI of the voucher.
+    """
+    return url_for("accounting.voucher.detail", voucher=voucher)
+
+
+def __get_default_page_uri() -> str:
+    """Returns the URI for the default page.
+
+    :return: The URI for the default page.
+    """
+    return url_for("accounting.report.default")
diff --git a/tests/test_offset.py b/tests/test_offset.py
index a782295..9c37dda 100644
--- a/tests/test_offset.py
+++ b/tests/test_offset.py
@@ -27,12 +27,12 @@ from flask.testing import FlaskCliRunner
 
 from test_site import db
 from testlib import create_test_app, get_client
-from testlib_offset import TestData, JournalEntryData, TransactionData, \
+from testlib_offset import TestData, JournalEntryData, VoucherData, \
     CurrencyData
-from testlib_txn import Accounts, match_txn_detail
+from testlib_voucher import Accounts, match_voucher_detail
 
-PREFIX: str = "/accounting/transactions"
-"""The URL prefix for the transaction management."""
+PREFIX: str = "/accounting/vouchers"
+"""The URL prefix for the voucher management."""
 
 
 class OffsetTestCase(unittest.TestCase):
@@ -48,7 +48,7 @@ class OffsetTestCase(unittest.TestCase):
 
         runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.models import BaseAccount, Transaction, \
+            from accounting.models import BaseAccount, Voucher, \
                 JournalEntry
             result: Result
             result = runner.invoke(args="init-db")
@@ -62,7 +62,7 @@ class OffsetTestCase(unittest.TestCase):
             result = runner.invoke(args=["accounting-init-accounts",
                                          "-u", "editor"])
             self.assertEqual(result.exit_code, 0)
-            Transaction.query.delete()
+            Voucher.query.delete()
             JournalEntry.query.delete()
 
         self.client, self.csrf_token = get_client(self.app, "editor")
@@ -73,15 +73,15 @@ class OffsetTestCase(unittest.TestCase):
 
         :return: None.
         """
-        from accounting.models import Account, Transaction
-        create_uri: str = f"{PREFIX}/create/income?next=%2F_next"
-        store_uri: str = f"{PREFIX}/store/income"
+        from accounting.models import Account, Voucher
+        create_uri: str = f"{PREFIX}/create/receipt?next=%2F_next"
+        store_uri: str = f"{PREFIX}/store/receipt"
         form: dict[str, str]
         old_amount: Decimal
         response: httpx.Response
 
-        txn_data: TransactionData = TransactionData(
-            self.data.e_r_or3d.txn.days, [CurrencyData(
+        voucher_data: VoucherData = VoucherData(
+            self.data.e_r_or3d.voucher.days, [CurrencyData(
                 "USD",
                 [],
                 [JournalEntryData(Accounts.RECEIVABLE,
@@ -95,14 +95,14 @@ class OffsetTestCase(unittest.TestCase):
                                   original_entry=self.data.e_r_or3d)])])
 
         # Non-existing original entry ID
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         form["currency-1-credit-1-original_entry_id"] = "9999"
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # The same side
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         form["currency-1-credit-1-original_entry_id"] = self.data.e_p_or1c.id
         form["currency-1-credit-1-account_code"] = self.data.e_p_or1c.account
         form["currency-1-credit-1-amount"] = "100"
@@ -115,8 +115,8 @@ class OffsetTestCase(unittest.TestCase):
             account = Account.find_by_code(Accounts.RECEIVABLE)
             account.is_need_offset = False
             db.session.commit()
-        response = self.client.post(store_uri,
-                                    data=txn_data.new_form(self.csrf_token))
+        response = self.client.post(
+            store_uri, data=voucher_data.new_form(self.csrf_token))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
         with self.app.app_context():
@@ -125,7 +125,7 @@ class OffsetTestCase(unittest.TestCase):
             db.session.commit()
 
         # The original entry is also an offset
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         form["currency-1-credit-1-original_entry_id"] = self.data.e_p_of1d.id
         form["currency-1-credit-1-account_code"] = self.data.e_p_of1d.account
         response = self.client.post(store_uri, data=form)
@@ -133,52 +133,54 @@ class OffsetTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not the same currency
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         form["currency-1-code"] = "EUR"
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not the same account
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         form["currency-1-credit-1-account_code"] = Accounts.NOTES_RECEIVABLE
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not exceeding net balance - partially offset
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         form["currency-1-credit-1-amount"] \
-            = str(txn_data.currencies[0].credit[0].amount + Decimal("0.01"))
+            = str(voucher_data.currencies[0].credit[0].amount
+                  + Decimal("0.01"))
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not exceeding net balance - unmatched
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         form["currency-1-credit-3-amount"] \
-            = str(txn_data.currencies[0].credit[2].amount + Decimal("0.01"))
+            = str(voucher_data.currencies[0].credit[2].amount
+                  + Decimal("0.01"))
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not before the original entries
-        old_days = txn_data.days
-        txn_data.days = old_days + 1
-        form = txn_data.new_form(self.csrf_token)
+        old_days = voucher_data.days
+        voucher_data.days = old_days + 1
+        form = voucher_data.new_form(self.csrf_token)
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
-        txn_data.days = old_days
+        voucher_data.days = old_days
 
         # Success
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
-        txn_id: int = match_txn_detail(response.headers["Location"])
+        voucher_id: int = match_voucher_detail(response.headers["Location"])
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            for offset in txn.currencies[0].credit:
+            voucher = db.session.get(Voucher, voucher_id)
+            for offset in voucher.currencies[0].credit:
                 self.assertIsNotNone(offset.original_entry_id)
 
     def test_edit_receivable_offset(self) -> None:
@@ -187,27 +189,27 @@ class OffsetTestCase(unittest.TestCase):
         :return: None.
         """
         from accounting.models import Account
-        txn_data: TransactionData = self.data.t_r_of2
-        edit_uri: str = f"{PREFIX}/{txn_data.id}/edit?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_data.id}/update"
+        voucher_data: VoucherData = self.data.v_r_of2
+        edit_uri: str = f"{PREFIX}/{voucher_data.id}/edit?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_data.id}/update"
         form: dict[str, str]
         response: httpx.Response
 
-        txn_data.days = self.data.t_r_or2.days
-        txn_data.currencies[0].debit[0].amount = Decimal("600")
-        txn_data.currencies[0].credit[0].amount = Decimal("600")
-        txn_data.currencies[0].debit[2].amount = Decimal("600")
-        txn_data.currencies[0].credit[2].amount = Decimal("600")
+        voucher_data.days = self.data.v_r_or2.days
+        voucher_data.currencies[0].debit[0].amount = Decimal("600")
+        voucher_data.currencies[0].credit[0].amount = Decimal("600")
+        voucher_data.currencies[0].debit[2].amount = Decimal("600")
+        voucher_data.currencies[0].credit[2].amount = Decimal("600")
 
         # Non-existing original entry ID
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-credit-1-original_entry_id"] = "9999"
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # The same side
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-credit-1-original_entry_id"] = self.data.e_p_or1c.id
         form["currency-1-credit-1-account_code"] = self.data.e_p_or1c.account
         form["currency-1-debit-1-amount"] = "100"
@@ -221,8 +223,8 @@ class OffsetTestCase(unittest.TestCase):
             account = Account.find_by_code(Accounts.RECEIVABLE)
             account.is_need_offset = False
             db.session.commit()
-        response = self.client.post(update_uri,
-                                    data=txn_data.update_form(self.csrf_token))
+        response = self.client.post(
+            update_uri, data=voucher_data.update_form(self.csrf_token))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
         with self.app.app_context():
@@ -231,7 +233,7 @@ class OffsetTestCase(unittest.TestCase):
             db.session.commit()
 
         # The original entry is also an offset
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-credit-1-original_entry_id"] = self.data.e_p_of1d.id
         form["currency-1-credit-1-account_code"] = self.data.e_p_of1d.account
         response = self.client.post(update_uri, data=form)
@@ -239,155 +241,159 @@ class OffsetTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not the same currency
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-code"] = "EUR"
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not the same account
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-credit-1-account_code"] = Accounts.NOTES_RECEIVABLE
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not exceeding net balance - partially offset
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-debit-1-amount"] \
-            = str(txn_data.currencies[0].debit[0].amount + Decimal("0.01"))
+            = str(voucher_data.currencies[0].debit[0].amount + Decimal("0.01"))
         form["currency-1-credit-1-amount"] \
-            = str(txn_data.currencies[0].credit[0].amount + Decimal("0.01"))
+            = str(voucher_data.currencies[0].credit[0].amount
+                  + Decimal("0.01"))
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not exceeding net balance - unmatched
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-debit-3-amount"] \
-            = str(txn_data.currencies[0].debit[2].amount + Decimal("0.01"))
+            = str(voucher_data.currencies[0].debit[2].amount + Decimal("0.01"))
         form["currency-1-credit-3-amount"] \
-            = str(txn_data.currencies[0].credit[2].amount + Decimal("0.01"))
+            = str(voucher_data.currencies[0].credit[2].amount
+                  + Decimal("0.01"))
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not before the original entries
-        old_days: int = txn_data.days
-        txn_data.days = old_days + 1
-        form = txn_data.update_form(self.csrf_token)
+        old_days: int = voucher_data.days
+        voucher_data.days = old_days + 1
+        form = voucher_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
-        txn_data.days = old_days
+        voucher_data.days = old_days
 
         # Success
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"],
-                         f"{PREFIX}/{txn_data.id}?next=%2F_next")
+                         f"{PREFIX}/{voucher_data.id}?next=%2F_next")
 
     def test_edit_receivable_original_entry(self) -> None:
         """Tests to edit the receivable original entry.
 
         :return: None.
         """
-        from accounting.models import Transaction
-        txn_data: TransactionData = self.data.t_r_or1
-        edit_uri: str = f"{PREFIX}/{txn_data.id}/edit?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_data.id}/update"
+        from accounting.models import Voucher
+        voucher_data: VoucherData = self.data.v_r_or1
+        edit_uri: str = f"{PREFIX}/{voucher_data.id}/edit?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_data.id}/update"
         form: dict[str, str]
         response: httpx.Response
 
-        txn_data.days = self.data.t_r_of1.days
-        txn_data.currencies[0].debit[0].amount = Decimal("800")
-        txn_data.currencies[0].credit[0].amount = Decimal("800")
-        txn_data.currencies[0].debit[1].amount = Decimal("3.4")
-        txn_data.currencies[0].credit[1].amount = Decimal("3.4")
+        voucher_data.days = self.data.v_r_of1.days
+        voucher_data.currencies[0].debit[0].amount = Decimal("800")
+        voucher_data.currencies[0].credit[0].amount = Decimal("800")
+        voucher_data.currencies[0].debit[1].amount = Decimal("3.4")
+        voucher_data.currencies[0].credit[1].amount = Decimal("3.4")
 
         # Not the same currency
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-code"] = "EUR"
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not the same account
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-debit-1-account_code"] = Accounts.NOTES_RECEIVABLE
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not less than offset total - partially offset
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-debit-1-amount"] \
-            = str(txn_data.currencies[0].debit[0].amount - Decimal("0.01"))
+            = str(voucher_data.currencies[0].debit[0].amount - Decimal("0.01"))
         form["currency-1-credit-1-amount"] \
-            = str(txn_data.currencies[0].credit[0].amount - Decimal("0.01"))
+            = str(voucher_data.currencies[0].credit[0].amount
+                  - Decimal("0.01"))
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not less than offset total - fully offset
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-debit-2-amount"] \
-            = str(txn_data.currencies[0].debit[1].amount - Decimal("0.01"))
+            = str(voucher_data.currencies[0].debit[1].amount - Decimal("0.01"))
         form["currency-1-credit-2-amount"] \
-            = str(txn_data.currencies[0].credit[1].amount - Decimal("0.01"))
+            = str(voucher_data.currencies[0].credit[1].amount
+                  - Decimal("0.01"))
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not after the offset entries
-        old_days: int = txn_data.days
-        txn_data.days = old_days - 1
-        form = txn_data.update_form(self.csrf_token)
+        old_days: int = voucher_data.days
+        voucher_data.days = old_days - 1
+        form = voucher_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
-        txn_data.days = old_days
+        voucher_data.days = old_days
 
         # Not deleting matched original entries
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         del form["currency-1-debit-1-eid"]
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Success
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"],
-                         f"{PREFIX}/{txn_data.id}?next=%2F_next")
+                         f"{PREFIX}/{voucher_data.id}?next=%2F_next")
 
         # The original entry is always before the offset entry, even when they
         # happen in the same day.
         with self.app.app_context():
-            txn_or: Transaction | None = db.session.get(
-                Transaction, txn_data.id)
-            self.assertIsNotNone(txn_or)
-            txn_of: Transaction | None = db.session.get(
-                Transaction, self.data.t_r_of1.id)
-            self.assertIsNotNone(txn_of)
-            self.assertEqual(txn_or.date, txn_of.date)
-            self.assertLess(txn_or.no, txn_of.no)
+            voucher_or: Voucher | None = db.session.get(
+                Voucher, voucher_data.id)
+            self.assertIsNotNone(voucher_or)
+            voucher_of: Voucher | None = db.session.get(
+                Voucher, self.data.v_r_of1.id)
+            self.assertIsNotNone(voucher_of)
+            self.assertEqual(voucher_or.date, voucher_of.date)
+            self.assertLess(voucher_or.no, voucher_of.no)
 
     def test_add_payable_offset(self) -> None:
         """Tests to add the payable offset.
 
         :return: None.
         """
-        from accounting.models import Account, Transaction
-        create_uri: str = f"{PREFIX}/create/expense?next=%2F_next"
-        store_uri: str = f"{PREFIX}/store/expense"
+        from accounting.models import Account, Voucher
+        create_uri: str = f"{PREFIX}/create/disbursement?next=%2F_next"
+        store_uri: str = f"{PREFIX}/store/disbursement"
         form: dict[str, str]
         response: httpx.Response
 
-        txn_data: TransactionData = TransactionData(
-            self.data.e_p_or3c.txn.days, [CurrencyData(
+        voucher_data: VoucherData = VoucherData(
+            self.data.e_p_or3c.voucher.days, [CurrencyData(
                 "USD",
                 [JournalEntryData(Accounts.PAYABLE,
                                   self.data.e_p_or1c.summary, "500",
@@ -401,14 +407,14 @@ class OffsetTestCase(unittest.TestCase):
                 [])])
 
         # Non-existing original entry ID
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         form["currency-1-debit-1-original_entry_id"] = "9999"
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # The same side
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         form["currency-1-debit-1-original_entry_id"] = self.data.e_r_or1d.id
         form["currency-1-debit-1-account_code"] = self.data.e_r_or1d.account
         form["currency-1-debit-1-amount"] = "100"
@@ -421,8 +427,8 @@ class OffsetTestCase(unittest.TestCase):
             account = Account.find_by_code(Accounts.PAYABLE)
             account.is_need_offset = False
             db.session.commit()
-        response = self.client.post(store_uri,
-                                    data=txn_data.new_form(self.csrf_token))
+        response = self.client.post(
+            store_uri, data=voucher_data.new_form(self.csrf_token))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
         with self.app.app_context():
@@ -431,7 +437,7 @@ class OffsetTestCase(unittest.TestCase):
             db.session.commit()
 
         # The original entry is also an offset
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         form["currency-1-debit-1-original_entry_id"] = self.data.e_r_of1c.id
         form["currency-1-debit-1-account_code"] = self.data.e_r_of1c.account
         response = self.client.post(store_uri, data=form)
@@ -439,52 +445,52 @@ class OffsetTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not the same currency
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         form["currency-1-code"] = "EUR"
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not the same account
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         form["currency-1-debit-1-account_code"] = Accounts.NOTES_PAYABLE
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not exceeding net balance - partially offset
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         form["currency-1-debit-1-amount"] \
-            = str(txn_data.currencies[0].debit[0].amount + Decimal("0.01"))
+            = str(voucher_data.currencies[0].debit[0].amount + Decimal("0.01"))
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not exceeding net balance - unmatched
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         form["currency-1-debit-3-amount"] \
-            = str(txn_data.currencies[0].debit[2].amount + Decimal("0.01"))
+            = str(voucher_data.currencies[0].debit[2].amount + Decimal("0.01"))
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not before the original entries
-        old_days: int = txn_data.days
-        txn_data.days = old_days + 1
-        form = txn_data.new_form(self.csrf_token)
+        old_days: int = voucher_data.days
+        voucher_data.days = old_days + 1
+        form = voucher_data.new_form(self.csrf_token)
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
-        txn_data.days = old_days
+        voucher_data.days = old_days
 
         # Success
-        form = txn_data.new_form(self.csrf_token)
+        form = voucher_data.new_form(self.csrf_token)
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
-        txn_id: int = match_txn_detail(response.headers["Location"])
+        voucher_id: int = match_voucher_detail(response.headers["Location"])
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            for offset in txn.currencies[0].debit:
+            voucher = db.session.get(Voucher, voucher_id)
+            for offset in voucher.currencies[0].debit:
                 self.assertIsNotNone(offset.original_entry_id)
 
     def test_edit_payable_offset(self) -> None:
@@ -492,28 +498,28 @@ class OffsetTestCase(unittest.TestCase):
 
         :return: None.
         """
-        from accounting.models import Account, Transaction
-        txn_data: TransactionData = self.data.t_p_of2
-        edit_uri: str = f"{PREFIX}/{txn_data.id}/edit?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_data.id}/update"
+        from accounting.models import Account, Voucher
+        voucher_data: VoucherData = self.data.v_p_of2
+        edit_uri: str = f"{PREFIX}/{voucher_data.id}/edit?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_data.id}/update"
         form: dict[str, str]
         response: httpx.Response
 
-        txn_data.days = self.data.t_p_or2.days
-        txn_data.currencies[0].debit[0].amount = Decimal("1100")
-        txn_data.currencies[0].credit[0].amount = Decimal("1100")
-        txn_data.currencies[0].debit[2].amount = Decimal("900")
-        txn_data.currencies[0].credit[2].amount = Decimal("900")
+        voucher_data.days = self.data.v_p_or2.days
+        voucher_data.currencies[0].debit[0].amount = Decimal("1100")
+        voucher_data.currencies[0].credit[0].amount = Decimal("1100")
+        voucher_data.currencies[0].debit[2].amount = Decimal("900")
+        voucher_data.currencies[0].credit[2].amount = Decimal("900")
 
         # Non-existing original entry ID
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-debit-1-original_entry_id"] = "9999"
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # The same side
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-debit-1-original_entry_id"] = self.data.e_r_or1d.id
         form["currency-1-debit-1-account_code"] = self.data.e_r_or1d.account
         form["currency-1-debit-1-amount"] = "100"
@@ -527,8 +533,8 @@ class OffsetTestCase(unittest.TestCase):
             account = Account.find_by_code(Accounts.PAYABLE)
             account.is_need_offset = False
             db.session.commit()
-        response = self.client.post(update_uri,
-                                    data=txn_data.update_form(self.csrf_token))
+        response = self.client.post(
+            update_uri, data=voucher_data.update_form(self.csrf_token))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
         with self.app.app_context():
@@ -537,7 +543,7 @@ class OffsetTestCase(unittest.TestCase):
             db.session.commit()
 
         # The original entry is also an offset
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-debit-1-original_entry_id"] = self.data.e_r_of1c.id
         form["currency-1-debit-1-account_code"] = self.data.e_r_of1c.account
         response = self.client.post(update_uri, data=form)
@@ -545,56 +551,58 @@ class OffsetTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not the same currency
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-code"] = "EUR"
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not the same account
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-debit-1-account_code"] = Accounts.NOTES_PAYABLE
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not exceeding net balance - partially offset
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-debit-1-amount"] \
-            = str(txn_data.currencies[0].debit[0].amount + Decimal("0.01"))
+            = str(voucher_data.currencies[0].debit[0].amount + Decimal("0.01"))
         form["currency-1-credit-1-amount"] \
-            = str(txn_data.currencies[0].credit[0].amount + Decimal("0.01"))
+            = str(voucher_data.currencies[0].credit[0].amount
+                  + Decimal("0.01"))
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not exceeding net balance - unmatched
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-debit-3-amount"] \
-            = str(txn_data.currencies[0].debit[2].amount + Decimal("0.01"))
+            = str(voucher_data.currencies[0].debit[2].amount + Decimal("0.01"))
         form["currency-1-credit-3-amount"] \
-            = str(txn_data.currencies[0].credit[2].amount + Decimal("0.01"))
+            = str(voucher_data.currencies[0].credit[2].amount
+                  + Decimal("0.01"))
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not before the original entries
-        old_days: int = txn_data.days
-        txn_data.days = old_days + 1
-        form = txn_data.update_form(self.csrf_token)
+        old_days: int = voucher_data.days
+        voucher_data.days = old_days + 1
+        form = voucher_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
-        txn_data.days = old_days
+        voucher_data.days = old_days
 
         # Success
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
-        txn_id: int = match_txn_detail(response.headers["Location"])
+        voucher_id: int = match_voucher_detail(response.headers["Location"])
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            for offset in txn.currencies[0].debit:
+            voucher = db.session.get(Voucher, voucher_id)
+            for offset in voucher.currencies[0].debit:
                 self.assertIsNotNone(offset.original_entry_id)
 
     def test_edit_payable_original_entry(self) -> None:
@@ -602,84 +610,86 @@ class OffsetTestCase(unittest.TestCase):
 
         :return: None.
         """
-        from accounting.models import Transaction
-        txn_data: TransactionData = self.data.t_p_or1
-        edit_uri: str = f"{PREFIX}/{txn_data.id}/edit?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_data.id}/update"
+        from accounting.models import Voucher
+        voucher_data: VoucherData = self.data.v_p_or1
+        edit_uri: str = f"{PREFIX}/{voucher_data.id}/edit?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_data.id}/update"
         form: dict[str, str]
         response: httpx.Response
 
-        txn_data.days = self.data.t_p_of1.days
-        txn_data.currencies[0].debit[0].amount = Decimal("1200")
-        txn_data.currencies[0].credit[0].amount = Decimal("1200")
-        txn_data.currencies[0].debit[1].amount = Decimal("0.9")
-        txn_data.currencies[0].credit[1].amount = Decimal("0.9")
+        voucher_data.days = self.data.v_p_of1.days
+        voucher_data.currencies[0].debit[0].amount = Decimal("1200")
+        voucher_data.currencies[0].credit[0].amount = Decimal("1200")
+        voucher_data.currencies[0].debit[1].amount = Decimal("0.9")
+        voucher_data.currencies[0].credit[1].amount = Decimal("0.9")
 
         # Not the same currency
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-code"] = "EUR"
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not the same account
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-credit-1-account_code"] = Accounts.NOTES_PAYABLE
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not less than offset total - partially offset
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-debit-1-amount"] \
-            = str(txn_data.currencies[0].debit[0].amount - Decimal("0.01"))
+            = str(voucher_data.currencies[0].debit[0].amount - Decimal("0.01"))
         form["currency-1-credit-1-amount"] \
-            = str(txn_data.currencies[0].credit[0].amount - Decimal("0.01"))
+            = str(voucher_data.currencies[0].credit[0].amount
+                  - Decimal("0.01"))
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not less than offset total - fully offset
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         form["currency-1-debit-2-amount"] \
-            = str(txn_data.currencies[0].debit[1].amount - Decimal("0.01"))
+            = str(voucher_data.currencies[0].debit[1].amount - Decimal("0.01"))
         form["currency-1-credit-2-amount"] \
-            = str(txn_data.currencies[0].credit[1].amount - Decimal("0.01"))
+            = str(voucher_data.currencies[0].credit[1].amount
+                  - Decimal("0.01"))
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not after the offset entries
-        old_days: int = txn_data.days
-        txn_data.days = old_days - 1
-        form = txn_data.update_form(self.csrf_token)
+        old_days: int = voucher_data.days
+        voucher_data.days = old_days - 1
+        form = voucher_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
-        txn_data.days = old_days
+        voucher_data.days = old_days
 
         # Not deleting matched original entries
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         del form["currency-1-credit-1-eid"]
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Success
-        form = txn_data.update_form(self.csrf_token)
+        form = voucher_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"],
-                         f"{PREFIX}/{txn_data.id}?next=%2F_next")
+                         f"{PREFIX}/{voucher_data.id}?next=%2F_next")
 
         # The original entry is always before the offset entry, even when they
         # happen in the same day
         with self.app.app_context():
-            txn_or: Transaction | None = db.session.get(
-                Transaction, txn_data.id)
-            self.assertIsNotNone(txn_or)
-            txn_of: Transaction | None = db.session.get(
-                Transaction, self.data.t_p_of1.id)
-            self.assertIsNotNone(txn_of)
-            self.assertEqual(txn_or.date, txn_of.date)
-            self.assertLess(txn_or.no, txn_of.no)
+            voucher_or: Voucher | None = db.session.get(
+                Voucher, voucher_data.id)
+            self.assertIsNotNone(voucher_or)
+            voucher_of: Voucher | None = db.session.get(
+                Voucher, self.data.v_p_of1.id)
+            self.assertIsNotNone(voucher_of)
+            self.assertEqual(voucher_or.date, voucher_of.date)
+            self.assertLess(voucher_or.no, voucher_of.no)
diff --git a/tests/test_summary_editor.py b/tests/test_summary_editor.py
index d631ea6..738441f 100644
--- a/tests/test_summary_editor.py
+++ b/tests/test_summary_editor.py
@@ -25,7 +25,7 @@ from flask import Flask
 from flask.testing import FlaskCliRunner
 
 from testlib import create_test_app, get_client
-from testlib_txn import Accounts, NEXT_URI, add_txn
+from testlib_voucher import Accounts, NEXT_URI, add_voucher
 
 
 class SummeryEditorTestCase(unittest.TestCase):
@@ -41,7 +41,7 @@ class SummeryEditorTestCase(unittest.TestCase):
 
         runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.models import BaseAccount, Transaction, \
+            from accounting.models import BaseAccount, Voucher, \
                 JournalEntry
             result: Result
             result = runner.invoke(args="init-db")
@@ -55,7 +55,7 @@ class SummeryEditorTestCase(unittest.TestCase):
             result = runner.invoke(args=["accounting-init-accounts",
                                          "-u", "editor"])
             self.assertEqual(result.exit_code, 0)
-            Transaction.query.delete()
+            Voucher.query.delete()
             JournalEntry.query.delete()
 
         self.client, self.csrf_token = get_client(self.app, "editor")
@@ -65,9 +65,9 @@ class SummeryEditorTestCase(unittest.TestCase):
 
         :return: None.
         """
-        from accounting.transaction.utils.summary_editor import SummaryEditor
+        from accounting.voucher.utils.summary_editor import SummaryEditor
         for form in get_form_data(self.csrf_token):
-            add_txn(self.client, form)
+            add_voucher(self.client, form)
         with self.app.app_context():
             editor: SummaryEditor = SummaryEditor()
 
@@ -159,22 +159,22 @@ class SummeryEditorTestCase(unittest.TestCase):
 
 
 def get_form_data(csrf_token: str) -> list[dict[str, str]]:
-    """Returns the form data for multiple transaction forms.
+    """Returns the form data for multiple voucher forms.
 
     :param csrf_token: The CSRF token.
     :return: A list of the form data.
     """
-    txn_date: str = date.today().isoformat()
+    voucher_date: str = date.today().isoformat()
     return [{"csrf_token": csrf_token,
              "next": NEXT_URI,
-             "date": txn_date,
+             "date": voucher_date,
              "currency-0-code": "USD",
              "currency-0-credit-0-account_code": Accounts.SERVICE,
              "currency-0-credit-0-summary": " Salary ",
              "currency-0-credit-0-amount": "2500"},
             {"csrf_token": csrf_token,
              "next": NEXT_URI,
-             "date": txn_date,
+             "date": voucher_date,
              "currency-0-code": "USD",
              "currency-0-debit-0-account_code": Accounts.MEAL,
              "currency-0-debit-0-summary": " Lunch—Fish ",
@@ -196,7 +196,7 @@ def get_form_data(csrf_token: str) -> list[dict[str, str]]:
              "currency-0-credit-2-amount": "4.25"},
             {"csrf_token": csrf_token,
              "next": NEXT_URI,
-             "date": txn_date,
+             "date": voucher_date,
              "currency-0-code": "USD",
              "currency-0-debit-0-account_code": Accounts.MEAL,
              "currency-0-debit-0-summary": " Lunch—Salad ",
@@ -212,7 +212,7 @@ def get_form_data(csrf_token: str) -> list[dict[str, str]]:
              "currency-0-credit-1-amount": "8.28"},
             {"csrf_token": csrf_token,
              "next": NEXT_URI,
-             "date": txn_date,
+             "date": voucher_date,
              "currency-0-code": "USD",
              "currency-0-debit-0-account_code": Accounts.MEAL,
              "currency-0-debit-0-summary": " Lunch—Pizza  ",
@@ -228,14 +228,14 @@ def get_form_data(csrf_token: str) -> list[dict[str, str]]:
              "currency-0-credit-1-amount": "7.47"},
             {"csrf_token": csrf_token,
              "next": NEXT_URI,
-             "date": txn_date,
+             "date": voucher_date,
              "currency-0-code": "USD",
              "currency-0-debit-0-account_code": Accounts.TRAVEL,
              "currency-0-debit-0-summary": " Airplane—Lake City↔Hill Town ",
              "currency-0-debit-0-amount": "800"},
             {"csrf_token": csrf_token,
              "next": NEXT_URI,
-             "date": txn_date,
+             "date": voucher_date,
              "currency-0-code": "USD",
              "currency-0-debit-0-account_code": Accounts.TRAVEL,
              "currency-0-debit-0-summary": " Bus—323—Downtown→Museum ",
@@ -263,7 +263,7 @@ def get_form_data(csrf_token: str) -> list[dict[str, str]]:
              "currency-0-credit-3-amount": "4.4"},
             {"csrf_token": csrf_token,
              "next": NEXT_URI,
-             "date": txn_date,
+             "date": voucher_date,
              "currency-0-code": "USD",
              "currency-0-debit-0-account_code": Accounts.TRAVEL,
              "currency-0-debit-0-summary": " Taxi—Museum→Office ",
@@ -309,7 +309,7 @@ def get_form_data(csrf_token: str) -> list[dict[str, str]]:
              "currency-0-credit-6-amount": "5.5"},
             {"csrf_token": csrf_token,
              "next": NEXT_URI,
-             "date": txn_date,
+             "date": voucher_date,
              "currency-0-code": "USD",
              "currency-0-debit-0-account_code": Accounts.PETTY_CASH,
              "currency-0-debit-0-summary": " Dinner—Steak  ",
diff --git a/tests/test_transaction.py b/tests/test_voucher.py
similarity index 75%
rename from tests/test_transaction.py
rename to tests/test_voucher.py
index 3e7e943..87100ec 100644
--- a/tests/test_transaction.py
+++ b/tests/test_voucher.py
@@ -14,7 +14,7 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-"""The test for the transaction management.
+"""The test for the voucher management.
 
 """
 import unittest
@@ -28,19 +28,19 @@ from flask.testing import FlaskCliRunner
 
 from test_site import db
 from testlib import create_test_app, get_client
-from testlib_txn import Accounts, get_add_form, get_unchanged_update_form, \
-    get_update_form, match_txn_detail, set_negative_amount, \
-    remove_debit_in_a_currency, remove_credit_in_a_currency, NEXT_URI, \
-    NON_EMPTY_NOTE, EMPTY_NOTE, add_txn
+from testlib_voucher import NEXT_URI, NON_EMPTY_NOTE, EMPTY_NOTE, Accounts, \
+    get_add_form, get_unchanged_update_form, get_update_form, \
+    match_voucher_detail, set_negative_amount, remove_debit_in_a_currency, \
+    remove_credit_in_a_currency, add_voucher
 
-PREFIX: str = "/accounting/transactions"
-"""The URL prefix for the transaction management."""
+PREFIX: str = "/accounting/vouchers"
+"""The URL prefix for the voucher management."""
 RETURN_TO_URI: str = "/accounting/reports"
 """The URL to return to after the operation."""
 
 
-class CashIncomeTransactionTestCase(unittest.TestCase):
-    """The cash income transaction test case."""
+class CashReceiptVoucherTestCase(unittest.TestCase):
+    """The cash receipt voucher test case."""
 
     def setUp(self) -> None:
         """Sets up the test.
@@ -52,7 +52,7 @@ class CashIncomeTransactionTestCase(unittest.TestCase):
 
         runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.models import BaseAccount, Transaction, \
+            from accounting.models import BaseAccount, Voucher, \
                 JournalEntry
             result: Result
             result = runner.invoke(args="init-db")
@@ -66,7 +66,7 @@ class CashIncomeTransactionTestCase(unittest.TestCase):
             result = runner.invoke(args=["accounting-init-accounts",
                                          "-u", "editor"])
             self.assertEqual(result.exit_code, 0)
-            Transaction.query.delete()
+            Voucher.query.delete()
             JournalEntry.query.delete()
 
         self.client, self.csrf_token = get_client(self.app, "editor")
@@ -77,29 +77,30 @@ class CashIncomeTransactionTestCase(unittest.TestCase):
         :return: None.
         """
         client, csrf_token = get_client(self.app, "nobody")
-        txn_id: int = add_txn(self.client, self.__get_add_form())
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
         add_form: dict[str, str] = self.__get_add_form()
         add_form["csrf_token"] = csrf_token
-        update_form: dict[str, str] = self.__get_update_form(txn_id)
+        update_form: dict[str, str] = self.__get_update_form(voucher_id)
         update_form["csrf_token"] = csrf_token
         response: httpx.Response
 
-        response = client.get(f"{PREFIX}/{txn_id}")
+        response = client.get(f"{PREFIX}/{voucher_id}")
         self.assertEqual(response.status_code, 403)
 
-        response = client.get(f"{PREFIX}/create/income")
+        response = client.get(f"{PREFIX}/create/receipt")
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/store/income", data=add_form)
+        response = client.post(f"{PREFIX}/store/receipt", data=add_form)
         self.assertEqual(response.status_code, 403)
 
-        response = client.get(f"{PREFIX}/{txn_id}/edit")
+        response = client.get(f"{PREFIX}/{voucher_id}/edit")
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/{txn_id}/update", data=update_form)
+        response = client.post(f"{PREFIX}/{voucher_id}/update",
+                               data=update_form)
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/{txn_id}/delete",
+        response = client.post(f"{PREFIX}/{voucher_id}/delete",
                                data={"csrf_token": csrf_token})
         self.assertEqual(response.status_code, 403)
 
@@ -109,29 +110,30 @@ class CashIncomeTransactionTestCase(unittest.TestCase):
         :return: None.
         """
         client, csrf_token = get_client(self.app, "viewer")
-        txn_id: int = add_txn(self.client, self.__get_add_form())
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
         add_form: dict[str, str] = self.__get_add_form()
         add_form["csrf_token"] = csrf_token
-        update_form: dict[str, str] = self.__get_update_form(txn_id)
+        update_form: dict[str, str] = self.__get_update_form(voucher_id)
         update_form["csrf_token"] = csrf_token
         response: httpx.Response
 
-        response = client.get(f"{PREFIX}/{txn_id}")
+        response = client.get(f"{PREFIX}/{voucher_id}")
         self.assertEqual(response.status_code, 200)
 
-        response = client.get(f"{PREFIX}/create/income")
+        response = client.get(f"{PREFIX}/create/receipt")
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/store/income", data=add_form)
+        response = client.post(f"{PREFIX}/store/receipt", data=add_form)
         self.assertEqual(response.status_code, 403)
 
-        response = client.get(f"{PREFIX}/{txn_id}/edit")
+        response = client.get(f"{PREFIX}/{voucher_id}/edit")
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/{txn_id}/update", data=update_form)
+        response = client.post(f"{PREFIX}/{voucher_id}/update",
+                               data=update_form)
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/{txn_id}/delete",
+        response = client.post(f"{PREFIX}/{voucher_id}/delete",
                                data={"csrf_token": csrf_token})
         self.assertEqual(response.status_code, 403)
 
@@ -140,47 +142,47 @@ class CashIncomeTransactionTestCase(unittest.TestCase):
 
         :return: None.
         """
-        txn_id: int = add_txn(self.client, self.__get_add_form())
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
         add_form: dict[str, str] = self.__get_add_form()
-        update_form: dict[str, str] = self.__get_update_form(txn_id)
+        update_form: dict[str, str] = self.__get_update_form(voucher_id)
         response: httpx.Response
 
-        response = self.client.get(f"{PREFIX}/{txn_id}")
+        response = self.client.get(f"{PREFIX}/{voucher_id}")
         self.assertEqual(response.status_code, 200)
 
-        response = self.client.get(f"{PREFIX}/create/income")
+        response = self.client.get(f"{PREFIX}/create/receipt")
         self.assertEqual(response.status_code, 200)
 
-        response = self.client.post(f"{PREFIX}/store/income",
+        response = self.client.post(f"{PREFIX}/store/receipt",
                                     data=add_form)
         self.assertEqual(response.status_code, 302)
-        match_txn_detail(response.headers["Location"])
+        match_voucher_detail(response.headers["Location"])
 
-        response = self.client.get(f"{PREFIX}/{txn_id}/edit")
+        response = self.client.get(f"{PREFIX}/{voucher_id}/edit")
         self.assertEqual(response.status_code, 200)
 
-        response = self.client.post(f"{PREFIX}/{txn_id}/update",
+        response = self.client.post(f"{PREFIX}/{voucher_id}/update",
                                     data=update_form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"],
-                         f"{PREFIX}/{txn_id}?next=%2F_next")
+                         f"{PREFIX}/{voucher_id}?next=%2F_next")
 
-        response = self.client.post(f"{PREFIX}/{txn_id}/delete",
+        response = self.client.post(f"{PREFIX}/{voucher_id}/delete",
                                     data={"csrf_token": self.csrf_token})
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], RETURN_TO_URI)
 
     def test_add(self) -> None:
-        """Tests to add the transactions.
+        """Tests to add the vouchers.
 
         :return: None.
         """
-        from accounting.models import Transaction, TransactionCurrency
-        create_uri: str = f"{PREFIX}/create/income?next=%2F_next"
-        store_uri: str = f"{PREFIX}/store/income"
+        from accounting.models import Voucher, VoucherCurrency
+        create_uri: str = f"{PREFIX}/create/receipt?next=%2F_next"
+        store_uri: str = f"{PREFIX}/store/receipt"
         response: httpx.Response
         form: dict[str, str]
-        txn: Transaction | None
+        voucher: Voucher | None
 
         # No currency content
         form = self.__get_add_form()
@@ -249,12 +251,12 @@ class CashIncomeTransactionTestCase(unittest.TestCase):
         response = self.client.post(store_uri,
                                     data=self.__get_add_form())
         self.assertEqual(response.status_code, 302)
-        txn_id: int = match_txn_detail(response.headers["Location"])
+        voucher_id: int = match_voucher_detail(response.headers["Location"])
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            currencies: list[TransactionCurrency] = txn.currencies
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            currencies: list[VoucherCurrency] = voucher.currencies
             self.assertEqual(len(currencies), 3)
 
             self.assertEqual(currencies[0].code, "JPY")
@@ -308,36 +310,36 @@ class CashIncomeTransactionTestCase(unittest.TestCase):
             self.assertEqual(currencies[2].credit[1].account.code,
                              Accounts.DONATION)
 
-            self.assertEqual(txn.note, NON_EMPTY_NOTE)
+            self.assertEqual(voucher.note, NON_EMPTY_NOTE)
 
         # Success, with empty note
         form = self.__get_add_form()
         form["note"] = EMPTY_NOTE
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
-        txn_id: int = match_txn_detail(response.headers["Location"])
+        voucher_id: int = match_voucher_detail(response.headers["Location"])
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            self.assertIsNone(txn.note)
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            self.assertIsNone(voucher.note)
 
     def test_basic_update(self) -> None:
-        """Tests the basic rules to update a transaction.
+        """Tests the basic rules to update a voucher.
 
         :return: None.
         """
-        from accounting.models import Transaction, TransactionCurrency
-        txn_id: int = add_txn(self.client, self.__get_add_form())
-        detail_uri: str = f"{PREFIX}/{txn_id}?next=%2F_next"
-        edit_uri: str = f"{PREFIX}/{txn_id}/edit?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_id}/update"
-        form_0: dict[str, str] = self.__get_update_form(txn_id)
+        from accounting.models import Voucher, VoucherCurrency
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
+        detail_uri: str = f"{PREFIX}/{voucher_id}?next=%2F_next"
+        edit_uri: str = f"{PREFIX}/{voucher_id}/edit?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_id}/update"
+        form_0: dict[str, str] = self.__get_update_form(voucher_id)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            currencies0: list[TransactionCurrency] = txn.currencies
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            currencies0: list[VoucherCurrency] = voucher.currencies
             old_id: set[int] = set()
             for currency in currencies0:
                 old_id.update({x.id for x in currency.debit})
@@ -411,9 +413,9 @@ class CashIncomeTransactionTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            currencies1: list[TransactionCurrency] = txn.currencies
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            currencies1: list[VoucherCurrency] = voucher.currencies
             self.assertEqual(len(currencies1), 3)
 
             self.assertEqual(currencies1[0].code, "AUD")
@@ -482,80 +484,80 @@ class CashIncomeTransactionTestCase(unittest.TestCase):
             self.assertEqual(currencies1[2].credit[2].account.code,
                              Accounts.SERVICE)
 
-            self.assertEqual(txn.note, NON_EMPTY_NOTE)
+            self.assertEqual(voucher.note, NON_EMPTY_NOTE)
 
     def test_update_not_modified(self) -> None:
         """Tests that the data is not modified.
 
         :return: None.
         """
-        from accounting.models import Transaction
-        txn_id: int = add_txn(self.client, self.__get_add_form())
-        detail_uri: str = f"{PREFIX}/{txn_id}?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_id}/update"
-        txn: Transaction
+        from accounting.models import Voucher
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
+        detail_uri: str = f"{PREFIX}/{voucher_id}?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_id}/update"
+        voucher: Voucher
         response: httpx.Response
 
         response = self.client.post(
-            update_uri, data=self.__get_unchanged_update_form(txn_id))
+            update_uri, data=self.__get_unchanged_update_form(voucher_id))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            txn.created_at = txn.created_at - timedelta(seconds=5)
-            txn.updated_at = txn.created_at
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            voucher.created_at = voucher.created_at - timedelta(seconds=5)
+            voucher.updated_at = voucher.created_at
             db.session.commit()
 
         response = self.client.post(
-            update_uri, data=self.__get_update_form(txn_id))
+            update_uri, data=self.__get_update_form(voucher_id))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            self.assertLess(txn.created_at, txn.updated_at)
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            self.assertLess(voucher.created_at, voucher.updated_at)
 
     def test_created_updated_by(self) -> None:
         """Tests the created-by and updated-by record.
 
         :return: None.
         """
-        from accounting.models import Transaction
-        txn_id: int = add_txn(self.client, self.__get_add_form())
+        from accounting.models import Voucher
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
         editor_username, editor2_username = "editor", "editor2"
         client, csrf_token = get_client(self.app, editor2_username)
-        detail_uri: str = f"{PREFIX}/{txn_id}?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_id}/update"
-        txn: Transaction
+        detail_uri: str = f"{PREFIX}/{voucher_id}?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_id}/update"
+        voucher: Voucher
         response: httpx.Response
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertEqual(txn.created_by.username, editor_username)
-            self.assertEqual(txn.updated_by.username, editor_username)
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertEqual(voucher.created_by.username, editor_username)
+            self.assertEqual(voucher.updated_by.username, editor_username)
 
-        form: dict[str, str] = self.__get_update_form(txn_id)
+        form: dict[str, str] = self.__get_update_form(voucher_id)
         form["csrf_token"] = csrf_token
         response = client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertEqual(txn.created_by.username, editor_username)
-            self.assertEqual(txn.updated_by.username, editor2_username)
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertEqual(voucher.created_by.username, editor_username)
+            self.assertEqual(voucher.updated_by.username, editor2_username)
 
     def test_delete(self) -> None:
-        """Tests to delete a transaction.
+        """Tests to delete a voucher.
 
         :return: None.
         """
-        txn_id: int = add_txn(self.client, self.__get_add_form())
-        detail_uri: str = f"{PREFIX}/{txn_id}?next=%2F_next"
-        delete_uri: str = f"{PREFIX}/{txn_id}/delete"
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
+        detail_uri: str = f"{PREFIX}/{voucher_id}?next=%2F_next"
+        delete_uri: str = f"{PREFIX}/{voucher_id}/delete"
         response: httpx.Response
 
         response = self.client.get(detail_uri)
@@ -574,43 +576,43 @@ class CashIncomeTransactionTestCase(unittest.TestCase):
         self.assertEqual(response.status_code, 404)
 
     def __get_add_form(self) -> dict[str, str]:
-        """Returns the form data to add a new transaction.
+        """Returns the form data to add a new voucher.
 
-        :return: The form data to add a new transaction.
+        :return: The form data to add a new voucher.
         """
         form: dict[str, str] = get_add_form(self.csrf_token)
         form = {x: form[x] for x in form if "-debit-" not in x}
         return form
 
-    def __get_unchanged_update_form(self, txn_id: int) -> dict[str, str]:
-        """Returns the form data to update a transaction, where the data are
-        not changed.
+    def __get_unchanged_update_form(self, voucher_id: int) -> dict[str, str]:
+        """Returns the form data to update a voucher, where the data are not
+        changed.
 
-        :param txn_id: The transaction ID.
-        :return: The form data to update the transaction, where the data are
-            not changed.
+        :param voucher_id: The voucher ID.
+        :return: The form data to update the voucher, where the data are not
+            changed.
         """
         form: dict[str, str] = get_unchanged_update_form(
-            txn_id, self.app, self.csrf_token)
+            voucher_id, self.app, self.csrf_token)
         form = {x: form[x] for x in form if "-debit-" not in x}
         return form
 
-    def __get_update_form(self, txn_id: int) -> dict[str, str]:
-        """Returns the form data to update a transaction, where the data are
+    def __get_update_form(self, voucher_id: int) -> dict[str, str]:
+        """Returns the form data to update a voucher, where the data are
         changed.
 
-        :param txn_id: The transaction ID.
-        :return: The form data to update the transaction, where the data are
+        :param voucher_id: The voucher ID.
+        :return: The form data to update the voucher, where the data are
             changed.
         """
         form: dict[str, str] = get_update_form(
-            txn_id, self.app, self.csrf_token, False)
+            voucher_id, self.app, self.csrf_token, False)
         form = {x: form[x] for x in form if "-debit-" not in x}
         return form
 
 
-class CashExpenseTransactionTestCase(unittest.TestCase):
-    """The cash expense transaction test case."""
+class CashDisbursementVoucherTestCase(unittest.TestCase):
+    """The cash disbursement voucher test case."""
 
     def setUp(self) -> None:
         """Sets up the test.
@@ -622,7 +624,7 @@ class CashExpenseTransactionTestCase(unittest.TestCase):
 
         runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.models import BaseAccount, Transaction, \
+            from accounting.models import BaseAccount, Voucher, \
                 JournalEntry
             result: Result
             result = runner.invoke(args="init-db")
@@ -636,7 +638,7 @@ class CashExpenseTransactionTestCase(unittest.TestCase):
             result = runner.invoke(args=["accounting-init-accounts",
                                          "-u", "editor"])
             self.assertEqual(result.exit_code, 0)
-            Transaction.query.delete()
+            Voucher.query.delete()
             JournalEntry.query.delete()
 
         self.client, self.csrf_token = get_client(self.app, "editor")
@@ -647,29 +649,30 @@ class CashExpenseTransactionTestCase(unittest.TestCase):
         :return: None.
         """
         client, csrf_token = get_client(self.app, "nobody")
-        txn_id: int = add_txn(self.client, self.__get_add_form())
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
         add_form: dict[str, str] = self.__get_add_form()
         add_form["csrf_token"] = csrf_token
-        update_form: dict[str, str] = self.__get_update_form(txn_id)
+        update_form: dict[str, str] = self.__get_update_form(voucher_id)
         update_form["csrf_token"] = csrf_token
         response: httpx.Response
 
-        response = client.get(f"{PREFIX}/{txn_id}")
+        response = client.get(f"{PREFIX}/{voucher_id}")
         self.assertEqual(response.status_code, 403)
 
-        response = client.get(f"{PREFIX}/create/expense")
+        response = client.get(f"{PREFIX}/create/disbursement")
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/store/expense", data=add_form)
+        response = client.post(f"{PREFIX}/store/disbursement", data=add_form)
         self.assertEqual(response.status_code, 403)
 
-        response = client.get(f"{PREFIX}/{txn_id}/edit")
+        response = client.get(f"{PREFIX}/{voucher_id}/edit")
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/{txn_id}/update", data=update_form)
+        response = client.post(f"{PREFIX}/{voucher_id}/update",
+                               data=update_form)
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/{txn_id}/delete",
+        response = client.post(f"{PREFIX}/{voucher_id}/delete",
                                data={"csrf_token": csrf_token})
         self.assertEqual(response.status_code, 403)
 
@@ -679,29 +682,30 @@ class CashExpenseTransactionTestCase(unittest.TestCase):
         :return: None.
         """
         client, csrf_token = get_client(self.app, "viewer")
-        txn_id: int = add_txn(self.client, self.__get_add_form())
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
         add_form: dict[str, str] = self.__get_add_form()
         add_form["csrf_token"] = csrf_token
-        update_form: dict[str, str] = self.__get_update_form(txn_id)
+        update_form: dict[str, str] = self.__get_update_form(voucher_id)
         update_form["csrf_token"] = csrf_token
         response: httpx.Response
 
-        response = client.get(f"{PREFIX}/{txn_id}")
+        response = client.get(f"{PREFIX}/{voucher_id}")
         self.assertEqual(response.status_code, 200)
 
-        response = client.get(f"{PREFIX}/create/expense")
+        response = client.get(f"{PREFIX}/create/disbursement")
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/store/expense", data=add_form)
+        response = client.post(f"{PREFIX}/store/disbursement", data=add_form)
         self.assertEqual(response.status_code, 403)
 
-        response = client.get(f"{PREFIX}/{txn_id}/edit")
+        response = client.get(f"{PREFIX}/{voucher_id}/edit")
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/{txn_id}/update", data=update_form)
+        response = client.post(f"{PREFIX}/{voucher_id}/update",
+                               data=update_form)
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/{txn_id}/delete",
+        response = client.post(f"{PREFIX}/{voucher_id}/delete",
                                data={"csrf_token": csrf_token})
         self.assertEqual(response.status_code, 403)
 
@@ -710,47 +714,47 @@ class CashExpenseTransactionTestCase(unittest.TestCase):
 
         :return: None.
         """
-        txn_id: int = add_txn(self.client, self.__get_add_form())
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
         add_form: dict[str, str] = self.__get_add_form()
-        update_form: dict[str, str] = self.__get_update_form(txn_id)
+        update_form: dict[str, str] = self.__get_update_form(voucher_id)
         response: httpx.Response
 
-        response = self.client.get(f"{PREFIX}/{txn_id}")
+        response = self.client.get(f"{PREFIX}/{voucher_id}")
         self.assertEqual(response.status_code, 200)
 
-        response = self.client.get(f"{PREFIX}/create/expense")
+        response = self.client.get(f"{PREFIX}/create/disbursement")
         self.assertEqual(response.status_code, 200)
 
-        response = self.client.post(f"{PREFIX}/store/expense",
+        response = self.client.post(f"{PREFIX}/store/disbursement",
                                     data=add_form)
         self.assertEqual(response.status_code, 302)
-        match_txn_detail(response.headers["Location"])
+        match_voucher_detail(response.headers["Location"])
 
-        response = self.client.get(f"{PREFIX}/{txn_id}/edit")
+        response = self.client.get(f"{PREFIX}/{voucher_id}/edit")
         self.assertEqual(response.status_code, 200)
 
-        response = self.client.post(f"{PREFIX}/{txn_id}/update",
+        response = self.client.post(f"{PREFIX}/{voucher_id}/update",
                                     data=update_form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"],
-                         f"{PREFIX}/{txn_id}?next=%2F_next")
+                         f"{PREFIX}/{voucher_id}?next=%2F_next")
 
-        response = self.client.post(f"{PREFIX}/{txn_id}/delete",
+        response = self.client.post(f"{PREFIX}/{voucher_id}/delete",
                                     data={"csrf_token": self.csrf_token})
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], RETURN_TO_URI)
 
     def test_add(self) -> None:
-        """Tests to add the transactions.
+        """Tests to add the vouchers.
 
         :return: None.
         """
-        from accounting.models import Transaction, TransactionCurrency
-        create_uri: str = f"{PREFIX}/create/expense?next=%2F_next"
-        store_uri: str = f"{PREFIX}/store/expense"
+        from accounting.models import Voucher, VoucherCurrency
+        create_uri: str = f"{PREFIX}/create/disbursement?next=%2F_next"
+        store_uri: str = f"{PREFIX}/store/disbursement"
         response: httpx.Response
         form: dict[str, str]
-        txn: Transaction | None
+        voucher: Voucher | None
 
         # No currency content
         form = self.__get_add_form()
@@ -819,12 +823,12 @@ class CashExpenseTransactionTestCase(unittest.TestCase):
         response = self.client.post(store_uri,
                                     data=self.__get_add_form())
         self.assertEqual(response.status_code, 302)
-        txn_id: int = match_txn_detail(response.headers["Location"])
+        voucher_id: int = match_voucher_detail(response.headers["Location"])
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            currencies: list[TransactionCurrency] = txn.currencies
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            currencies: list[VoucherCurrency] = voucher.currencies
             self.assertEqual(len(currencies), 3)
 
             self.assertEqual(currencies[0].code, "JPY")
@@ -881,36 +885,36 @@ class CashExpenseTransactionTestCase(unittest.TestCase):
             self.assertEqual(currencies[2].credit[0].amount,
                              sum([x.amount for x in currencies[2].debit]))
 
-            self.assertEqual(txn.note, NON_EMPTY_NOTE)
+            self.assertEqual(voucher.note, NON_EMPTY_NOTE)
 
         # Success, with empty note
         form = self.__get_add_form()
         form["note"] = EMPTY_NOTE
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
-        txn_id: int = match_txn_detail(response.headers["Location"])
+        voucher_id: int = match_voucher_detail(response.headers["Location"])
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            self.assertIsNone(txn.note)
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            self.assertIsNone(voucher.note)
 
     def test_basic_update(self) -> None:
-        """Tests the basic rules to update a transaction.
+        """Tests the basic rules to update a voucher.
 
         :return: None.
         """
-        from accounting.models import Transaction, TransactionCurrency
-        txn_id: int = add_txn(self.client, self.__get_add_form())
-        detail_uri: str = f"{PREFIX}/{txn_id}?next=%2F_next"
-        edit_uri: str = f"{PREFIX}/{txn_id}/edit?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_id}/update"
-        form_0: dict[str, str] = self.__get_update_form(txn_id)
+        from accounting.models import Voucher, VoucherCurrency
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
+        detail_uri: str = f"{PREFIX}/{voucher_id}?next=%2F_next"
+        edit_uri: str = f"{PREFIX}/{voucher_id}/edit?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_id}/update"
+        form_0: dict[str, str] = self.__get_update_form(voucher_id)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            currencies0: list[TransactionCurrency] = txn.currencies
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            currencies0: list[VoucherCurrency] = voucher.currencies
             old_id: set[int] = set()
             for currency in currencies0:
                 old_id.update({x.id for x in currency.debit})
@@ -984,9 +988,9 @@ class CashExpenseTransactionTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            currencies1: list[TransactionCurrency] = txn.currencies
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            currencies1: list[VoucherCurrency] = voucher.currencies
             self.assertEqual(len(currencies1), 3)
 
             self.assertEqual(currencies1[0].code, "AUD")
@@ -1059,80 +1063,80 @@ class CashExpenseTransactionTestCase(unittest.TestCase):
             self.assertEqual(currencies1[2].credit[0].amount,
                              sum([x.amount for x in currencies1[2].debit]))
 
-            self.assertEqual(txn.note, NON_EMPTY_NOTE)
+            self.assertEqual(voucher.note, NON_EMPTY_NOTE)
 
     def test_update_not_modified(self) -> None:
         """Tests that the data is not modified.
 
         :return: None.
         """
-        from accounting.models import Transaction
-        txn_id: int = add_txn(self.client, self.__get_add_form())
-        detail_uri: str = f"{PREFIX}/{txn_id}?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_id}/update"
-        txn: Transaction
+        from accounting.models import Voucher
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
+        detail_uri: str = f"{PREFIX}/{voucher_id}?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_id}/update"
+        voucher: Voucher
         response: httpx.Response
 
         response = self.client.post(
-            update_uri, data=self.__get_unchanged_update_form(txn_id))
+            update_uri, data=self.__get_unchanged_update_form(voucher_id))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            txn.created_at = txn.created_at - timedelta(seconds=5)
-            txn.updated_at = txn.created_at
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            voucher.created_at = voucher.created_at - timedelta(seconds=5)
+            voucher.updated_at = voucher.created_at
             db.session.commit()
 
         response = self.client.post(
-            update_uri, data=self.__get_update_form(txn_id))
+            update_uri, data=self.__get_update_form(voucher_id))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            self.assertLess(txn.created_at, txn.updated_at)
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            self.assertLess(voucher.created_at, voucher.updated_at)
 
     def test_created_updated_by(self) -> None:
         """Tests the created-by and updated-by record.
 
         :return: None.
         """
-        from accounting.models import Transaction
-        txn_id: int = add_txn(self.client, self.__get_add_form())
+        from accounting.models import Voucher
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
         editor_username, editor2_username = "editor", "editor2"
         client, csrf_token = get_client(self.app, editor2_username)
-        detail_uri: str = f"{PREFIX}/{txn_id}?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_id}/update"
-        txn: Transaction
+        detail_uri: str = f"{PREFIX}/{voucher_id}?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_id}/update"
+        voucher: Voucher
         response: httpx.Response
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertEqual(txn.created_by.username, editor_username)
-            self.assertEqual(txn.updated_by.username, editor_username)
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertEqual(voucher.created_by.username, editor_username)
+            self.assertEqual(voucher.updated_by.username, editor_username)
 
-        form: dict[str, str] = self.__get_update_form(txn_id)
+        form: dict[str, str] = self.__get_update_form(voucher_id)
         form["csrf_token"] = csrf_token
         response = client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertEqual(txn.created_by.username, editor_username)
-            self.assertEqual(txn.updated_by.username, editor2_username)
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertEqual(voucher.created_by.username, editor_username)
+            self.assertEqual(voucher.updated_by.username, editor2_username)
 
     def test_delete(self) -> None:
-        """Tests to delete a transaction.
+        """Tests to delete a voucher.
 
         :return: None.
         """
-        txn_id: int = add_txn(self.client, self.__get_add_form())
-        detail_uri: str = f"{PREFIX}/{txn_id}?next=%2F_next"
-        delete_uri: str = f"{PREFIX}/{txn_id}/delete"
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
+        detail_uri: str = f"{PREFIX}/{voucher_id}?next=%2F_next"
+        delete_uri: str = f"{PREFIX}/{voucher_id}/delete"
         response: httpx.Response
 
         response = self.client.get(detail_uri)
@@ -1151,43 +1155,43 @@ class CashExpenseTransactionTestCase(unittest.TestCase):
         self.assertEqual(response.status_code, 404)
 
     def __get_add_form(self) -> dict[str, str]:
-        """Returns the form data to add a new transaction.
+        """Returns the form data to add a new voucher.
 
-        :return: The form data to add a new transaction.
+        :return: The form data to add a new voucher.
         """
         form: dict[str, str] = get_add_form(self.csrf_token)
         form = {x: form[x] for x in form if "-credit-" not in x}
         return form
 
-    def __get_unchanged_update_form(self, txn_id: int) -> dict[str, str]:
-        """Returns the form data to update a transaction, where the data are
+    def __get_unchanged_update_form(self, voucher_id: int) -> dict[str, str]:
+        """Returns the form data to update a voucher, where the data are
         not changed.
 
-        :param txn_id: The transaction ID.
-        :return: The form data to update the transaction, where the data are
+        :param voucher_id: The voucher ID.
+        :return: The form data to update the voucher, where the data are
             not changed.
         """
         form: dict[str, str] = get_unchanged_update_form(
-            txn_id, self.app, self.csrf_token)
+            voucher_id, self.app, self.csrf_token)
         form = {x: form[x] for x in form if "-credit-" not in x}
         return form
 
-    def __get_update_form(self, txn_id: int) -> dict[str, str]:
-        """Returns the form data to update a transaction, where the data are
+    def __get_update_form(self, voucher_id: int) -> dict[str, str]:
+        """Returns the form data to update a voucher, where the data are
         changed.
 
-        :param txn_id: The transaction ID.
-        :return: The form data to update the transaction, where the data are
+        :param voucher_id: The voucher ID.
+        :return: The form data to update the voucher, where the data are
             changed.
         """
         form: dict[str, str] = get_update_form(
-            txn_id, self.app, self.csrf_token, True)
+            voucher_id, self.app, self.csrf_token, True)
         form = {x: form[x] for x in form if "-credit-" not in x}
         return form
 
 
-class TransferTransactionTestCase(unittest.TestCase):
-    """The transfer transaction test case."""
+class TransferVoucherTestCase(unittest.TestCase):
+    """The transfer voucher test case."""
 
     def setUp(self) -> None:
         """Sets up the test.
@@ -1199,7 +1203,7 @@ class TransferTransactionTestCase(unittest.TestCase):
 
         runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.models import BaseAccount, Transaction, \
+            from accounting.models import BaseAccount, Voucher, \
                 JournalEntry
             result: Result
             result = runner.invoke(args="init-db")
@@ -1213,7 +1217,7 @@ class TransferTransactionTestCase(unittest.TestCase):
             result = runner.invoke(args=["accounting-init-accounts",
                                          "-u", "editor"])
             self.assertEqual(result.exit_code, 0)
-            Transaction.query.delete()
+            Voucher.query.delete()
             JournalEntry.query.delete()
 
         self.client, self.csrf_token = get_client(self.app, "editor")
@@ -1224,14 +1228,14 @@ class TransferTransactionTestCase(unittest.TestCase):
         :return: None.
         """
         client, csrf_token = get_client(self.app, "nobody")
-        txn_id: int = add_txn(self.client, self.__get_add_form())
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
         add_form: dict[str, str] = self.__get_add_form()
         add_form["csrf_token"] = csrf_token
-        update_form: dict[str, str] = self.__get_update_form(txn_id)
+        update_form: dict[str, str] = self.__get_update_form(voucher_id)
         update_form["csrf_token"] = csrf_token
         response: httpx.Response
 
-        response = client.get(f"{PREFIX}/{txn_id}")
+        response = client.get(f"{PREFIX}/{voucher_id}")
         self.assertEqual(response.status_code, 403)
 
         response = client.get(f"{PREFIX}/create/transfer")
@@ -1240,13 +1244,14 @@ class TransferTransactionTestCase(unittest.TestCase):
         response = client.post(f"{PREFIX}/store/transfer", data=add_form)
         self.assertEqual(response.status_code, 403)
 
-        response = client.get(f"{PREFIX}/{txn_id}/edit")
+        response = client.get(f"{PREFIX}/{voucher_id}/edit")
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/{txn_id}/update", data=update_form)
+        response = client.post(f"{PREFIX}/{voucher_id}/update",
+                               data=update_form)
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/{txn_id}/delete",
+        response = client.post(f"{PREFIX}/{voucher_id}/delete",
                                data={"csrf_token": csrf_token})
         self.assertEqual(response.status_code, 403)
 
@@ -1256,14 +1261,14 @@ class TransferTransactionTestCase(unittest.TestCase):
         :return: None.
         """
         client, csrf_token = get_client(self.app, "viewer")
-        txn_id: int = add_txn(self.client, self.__get_add_form())
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
         add_form: dict[str, str] = self.__get_add_form()
         add_form["csrf_token"] = csrf_token
-        update_form: dict[str, str] = self.__get_update_form(txn_id)
+        update_form: dict[str, str] = self.__get_update_form(voucher_id)
         update_form["csrf_token"] = csrf_token
         response: httpx.Response
 
-        response = client.get(f"{PREFIX}/{txn_id}")
+        response = client.get(f"{PREFIX}/{voucher_id}")
         self.assertEqual(response.status_code, 200)
 
         response = client.get(f"{PREFIX}/create/transfer")
@@ -1272,13 +1277,14 @@ class TransferTransactionTestCase(unittest.TestCase):
         response = client.post(f"{PREFIX}/store/transfer", data=add_form)
         self.assertEqual(response.status_code, 403)
 
-        response = client.get(f"{PREFIX}/{txn_id}/edit")
+        response = client.get(f"{PREFIX}/{voucher_id}/edit")
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/{txn_id}/update", data=update_form)
+        response = client.post(f"{PREFIX}/{voucher_id}/update",
+                               data=update_form)
         self.assertEqual(response.status_code, 403)
 
-        response = client.post(f"{PREFIX}/{txn_id}/delete",
+        response = client.post(f"{PREFIX}/{voucher_id}/delete",
                                data={"csrf_token": csrf_token})
         self.assertEqual(response.status_code, 403)
 
@@ -1287,12 +1293,12 @@ class TransferTransactionTestCase(unittest.TestCase):
 
         :return: None.
         """
-        txn_id: int = add_txn(self.client, self.__get_add_form())
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
         add_form: dict[str, str] = self.__get_add_form()
-        update_form: dict[str, str] = self.__get_update_form(txn_id)
+        update_form: dict[str, str] = self.__get_update_form(voucher_id)
         response: httpx.Response
 
-        response = self.client.get(f"{PREFIX}/{txn_id}")
+        response = self.client.get(f"{PREFIX}/{voucher_id}")
         self.assertEqual(response.status_code, 200)
 
         response = self.client.get(f"{PREFIX}/create/transfer")
@@ -1301,33 +1307,33 @@ class TransferTransactionTestCase(unittest.TestCase):
         response = self.client.post(f"{PREFIX}/store/transfer",
                                     data=add_form)
         self.assertEqual(response.status_code, 302)
-        match_txn_detail(response.headers["Location"])
+        match_voucher_detail(response.headers["Location"])
 
-        response = self.client.get(f"{PREFIX}/{txn_id}/edit")
+        response = self.client.get(f"{PREFIX}/{voucher_id}/edit")
         self.assertEqual(response.status_code, 200)
 
-        response = self.client.post(f"{PREFIX}/{txn_id}/update",
+        response = self.client.post(f"{PREFIX}/{voucher_id}/update",
                                     data=update_form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"],
-                         f"{PREFIX}/{txn_id}?next=%2F_next")
+                         f"{PREFIX}/{voucher_id}?next=%2F_next")
 
-        response = self.client.post(f"{PREFIX}/{txn_id}/delete",
+        response = self.client.post(f"{PREFIX}/{voucher_id}/delete",
                                     data={"csrf_token": self.csrf_token})
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], RETURN_TO_URI)
 
     def test_add(self) -> None:
-        """Tests to add the transactions.
+        """Tests to add the vouchers.
 
         :return: None.
         """
-        from accounting.models import Transaction, TransactionCurrency
+        from accounting.models import Voucher, VoucherCurrency
         create_uri: str = f"{PREFIX}/create/transfer?next=%2F_next"
         store_uri: str = f"{PREFIX}/store/transfer"
         response: httpx.Response
         form: dict[str, str]
-        txn: Transaction | None
+        voucher: Voucher | None
 
         # No currency content
         form = self.__get_add_form()
@@ -1429,12 +1435,12 @@ class TransferTransactionTestCase(unittest.TestCase):
         response = self.client.post(store_uri,
                                     data=self.__get_add_form())
         self.assertEqual(response.status_code, 302)
-        txn_id: int = match_txn_detail(response.headers["Location"])
+        voucher_id: int = match_voucher_detail(response.headers["Location"])
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            currencies: list[TransactionCurrency] = txn.currencies
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            currencies: list[VoucherCurrency] = voucher.currencies
             self.assertEqual(len(currencies), 3)
 
             self.assertEqual(currencies[0].code, "JPY")
@@ -1494,36 +1500,36 @@ class TransferTransactionTestCase(unittest.TestCase):
             self.assertEqual(currencies[2].credit[1].account.code,
                              Accounts.DONATION)
 
-            self.assertEqual(txn.note, NON_EMPTY_NOTE)
+            self.assertEqual(voucher.note, NON_EMPTY_NOTE)
 
         # Success, with empty note
         form = self.__get_add_form()
         form["note"] = EMPTY_NOTE
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
-        txn_id: int = match_txn_detail(response.headers["Location"])
+        voucher_id: int = match_voucher_detail(response.headers["Location"])
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            self.assertIsNone(txn.note)
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            self.assertIsNone(voucher.note)
 
     def test_basic_update(self) -> None:
-        """Tests the basic rules to update a transaction.
+        """Tests the basic rules to update a voucher.
 
         :return: None.
         """
-        from accounting.models import Transaction, TransactionCurrency
-        txn_id: int = add_txn(self.client, self.__get_add_form())
-        detail_uri: str = f"{PREFIX}/{txn_id}?next=%2F_next"
-        edit_uri: str = f"{PREFIX}/{txn_id}/edit?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_id}/update"
-        form_0: dict[str, str] = self.__get_update_form(txn_id)
+        from accounting.models import Voucher, VoucherCurrency
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
+        detail_uri: str = f"{PREFIX}/{voucher_id}?next=%2F_next"
+        edit_uri: str = f"{PREFIX}/{voucher_id}/edit?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_id}/update"
+        form_0: dict[str, str] = self.__get_update_form(voucher_id)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            currencies0: list[TransactionCurrency] = txn.currencies
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            currencies0: list[VoucherCurrency] = voucher.currencies
             old_id: set[int] = set()
             for currency in currencies0:
                 old_id.update({x.id for x in currency.debit})
@@ -1630,9 +1636,9 @@ class TransferTransactionTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            currencies1: list[TransactionCurrency] = txn.currencies
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            currencies1: list[VoucherCurrency] = voucher.currencies
             self.assertEqual(len(currencies1), 3)
 
             self.assertEqual(currencies1[0].code, "AUD")
@@ -1715,88 +1721,88 @@ class TransferTransactionTestCase(unittest.TestCase):
             self.assertEqual(currencies1[2].credit[2].account.code,
                              Accounts.SERVICE)
 
-            self.assertEqual(txn.note, NON_EMPTY_NOTE)
+            self.assertEqual(voucher.note, NON_EMPTY_NOTE)
 
     def test_update_not_modified(self) -> None:
         """Tests that the data is not modified.
 
         :return: None.
         """
-        from accounting.models import Transaction
-        txn_id: int = add_txn(self.client, self.__get_add_form())
-        detail_uri: str = f"{PREFIX}/{txn_id}?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_id}/update"
-        txn: Transaction
+        from accounting.models import Voucher
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
+        detail_uri: str = f"{PREFIX}/{voucher_id}?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_id}/update"
+        voucher: Voucher
         response: httpx.Response
 
         response = self.client.post(
-            update_uri, data=self.__get_unchanged_update_form(txn_id))
+            update_uri, data=self.__get_unchanged_update_form(voucher_id))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            txn.created_at = txn.created_at - timedelta(seconds=5)
-            txn.updated_at = txn.created_at
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            voucher.created_at = voucher.created_at - timedelta(seconds=5)
+            voucher.updated_at = voucher.created_at
             db.session.commit()
 
         response = self.client.post(
-            update_uri, data=self.__get_update_form(txn_id))
+            update_uri, data=self.__get_update_form(voucher_id))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            self.assertLess(txn.created_at, txn.updated_at)
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            self.assertLess(voucher.created_at, voucher.updated_at)
 
     def test_created_updated_by(self) -> None:
         """Tests the created-by and updated-by record.
 
         :return: None.
         """
-        from accounting.models import Transaction
-        txn_id: int = add_txn(self.client, self.__get_add_form())
+        from accounting.models import Voucher
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
         editor_username, editor2_username = "editor", "editor2"
         client, csrf_token = get_client(self.app, editor2_username)
-        detail_uri: str = f"{PREFIX}/{txn_id}?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_id}/update"
-        txn: Transaction
+        detail_uri: str = f"{PREFIX}/{voucher_id}?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_id}/update"
+        voucher: Voucher
         response: httpx.Response
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertEqual(txn.created_by.username, editor_username)
-            self.assertEqual(txn.updated_by.username, editor_username)
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertEqual(voucher.created_by.username, editor_username)
+            self.assertEqual(voucher.updated_by.username, editor_username)
 
-        form: dict[str, str] = self.__get_update_form(txn_id)
+        form: dict[str, str] = self.__get_update_form(voucher_id)
         form["csrf_token"] = csrf_token
         response = client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertEqual(txn.created_by.username, editor_username)
-            self.assertEqual(txn.updated_by.username, editor2_username)
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertEqual(voucher.created_by.username, editor_username)
+            self.assertEqual(voucher.updated_by.username, editor2_username)
 
-    def test_save_as_income(self) -> None:
-        """Tests to save a transfer transaction as a cash income transaction.
+    def test_save_as_receipt(self) -> None:
+        """Tests to save a transfer voucher as a cash receipt voucher.
 
         :return: None.
         """
-        from accounting.models import Transaction, TransactionCurrency
-        txn_id: int = add_txn(self.client, self.__get_add_form())
-        detail_uri: str = f"{PREFIX}/{txn_id}?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_id}/update?as=income"
-        form_0: dict[str, str] = self.__get_update_form(txn_id)
+        from accounting.models import Voucher, VoucherCurrency
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
+        detail_uri: str = f"{PREFIX}/{voucher_id}?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_id}/update?as=receipt"
+        form_0: dict[str, str] = self.__get_update_form(voucher_id)
         form_0 = {x: form_0[x] for x in form_0 if "-debit-" not in x}
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            currencies0: list[TransactionCurrency] = txn.currencies
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            currencies0: list[VoucherCurrency] = voucher.currencies
             old_id: set[int] = set()
             for currency in currencies0:
                 old_id.update({x.id for x in currency.debit})
@@ -1807,9 +1813,9 @@ class TransferTransactionTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            currencies1: list[TransactionCurrency] = txn.currencies
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            currencies1: list[VoucherCurrency] = voucher.currencies
             self.assertEqual(len(currencies1), 3)
 
             self.assertEqual(currencies1[0].code, "AUD")
@@ -1878,24 +1884,24 @@ class TransferTransactionTestCase(unittest.TestCase):
             self.assertEqual(currencies1[2].credit[2].account.code,
                              Accounts.SERVICE)
 
-            self.assertEqual(txn.note, NON_EMPTY_NOTE)
+            self.assertEqual(voucher.note, NON_EMPTY_NOTE)
 
-    def test_save_as_expense(self) -> None:
-        """Tests to save a transfer transaction as a cash expense transaction.
+    def test_save_as_disbursement(self) -> None:
+        """Tests to save a transfer voucher as a cash disbursement voucher.
 
         :return: None.
         """
-        from accounting.models import Transaction, TransactionCurrency
-        txn_id: int = add_txn(self.client, self.__get_add_form())
-        detail_uri: str = f"{PREFIX}/{txn_id}?next=%2F_next"
-        update_uri: str = f"{PREFIX}/{txn_id}/update?as=expense"
-        form_0: dict[str, str] = self.__get_update_form(txn_id)
+        from accounting.models import Voucher, VoucherCurrency
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
+        detail_uri: str = f"{PREFIX}/{voucher_id}?next=%2F_next"
+        update_uri: str = f"{PREFIX}/{voucher_id}/update?as=disbursement"
+        form_0: dict[str, str] = self.__get_update_form(voucher_id)
         form_0 = {x: form_0[x] for x in form_0 if "-credit-" not in x}
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            currencies0: list[TransactionCurrency] = txn.currencies
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            currencies0: list[VoucherCurrency] = voucher.currencies
             old_id: set[int] = set()
             for currency in currencies0:
                 old_id.update({x.id for x in currency.debit})
@@ -1906,9 +1912,9 @@ class TransferTransactionTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            txn = db.session.get(Transaction, txn_id)
-            self.assertIsNotNone(txn)
-            currencies1: list[TransactionCurrency] = txn.currencies
+            voucher = db.session.get(Voucher, voucher_id)
+            self.assertIsNotNone(voucher)
+            currencies1: list[VoucherCurrency] = voucher.currencies
             self.assertEqual(len(currencies1), 3)
 
             self.assertEqual(currencies1[0].code, "AUD")
@@ -1981,16 +1987,16 @@ class TransferTransactionTestCase(unittest.TestCase):
             self.assertEqual(currencies1[2].credit[0].amount,
                              sum([x.amount for x in currencies1[2].debit]))
 
-            self.assertEqual(txn.note, NON_EMPTY_NOTE)
+            self.assertEqual(voucher.note, NON_EMPTY_NOTE)
 
     def test_delete(self) -> None:
-        """Tests to delete a transaction.
+        """Tests to delete a voucher.
 
         :return: None.
         """
-        txn_id: int = add_txn(self.client, self.__get_add_form())
-        detail_uri: str = f"{PREFIX}/{txn_id}?next=%2F_next"
-        delete_uri: str = f"{PREFIX}/{txn_id}/delete"
+        voucher_id: int = add_voucher(self.client, self.__get_add_form())
+        detail_uri: str = f"{PREFIX}/{voucher_id}?next=%2F_next"
+        delete_uri: str = f"{PREFIX}/{voucher_id}/delete"
         response: httpx.Response
 
         response = self.client.get(detail_uri)
@@ -2009,35 +2015,35 @@ class TransferTransactionTestCase(unittest.TestCase):
         self.assertEqual(response.status_code, 404)
 
     def __get_add_form(self) -> dict[str, str]:
-        """Returns the form data to add a new transaction.
+        """Returns the form data to add a new voucher.
 
-        :return: The form data to add a new transaction.
+        :return: The form data to add a new voucher.
         """
         return get_add_form(self.csrf_token)
 
-    def __get_unchanged_update_form(self, txn_id: int) -> dict[str, str]:
-        """Returns the form data to update a transaction, where the data are
-        not changed.
-
-        :param txn_id: The transaction ID.
-        :return: The form data to update the transaction, where the data are
-            not changed.
-        """
-        return get_unchanged_update_form(txn_id, self.app, self.csrf_token)
-
-    def __get_update_form(self, txn_id: int) -> dict[str, str]:
-        """Returns the form data to update a transaction, where the data are
+    def __get_unchanged_update_form(self, voucher_id: int) -> dict[str, str]:
+        """Returns the form data to update a voucher, where the data are not
         changed.
 
-        :param txn_id: The transaction ID.
-        :return: The form data to update the transaction, where the data are
+        :param voucher_id: The voucher ID.
+        :return: The form data to update the voucher, where the data are not
             changed.
         """
-        return get_update_form(txn_id, self.app, self.csrf_token, None)
+        return get_unchanged_update_form(voucher_id, self.app, self.csrf_token)
+
+    def __get_update_form(self, voucher_id: int) -> dict[str, str]:
+        """Returns the form data to update a voucher, where the data are
+        changed.
+
+        :param voucher_id: The voucher ID.
+        :return: The form data to update the voucher, where the data are
+            changed.
+        """
+        return get_update_form(voucher_id, self.app, self.csrf_token, None)
 
 
-class TransactionReorderTestCase(unittest.TestCase):
-    """The transaction reorder test case."""
+class VoucherReorderTestCase(unittest.TestCase):
+    """The voucher reorder test case."""
 
     def setUp(self) -> None:
         """Sets up the test.
@@ -2049,7 +2055,7 @@ class TransactionReorderTestCase(unittest.TestCase):
 
         runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.models import BaseAccount, Transaction, \
+            from accounting.models import BaseAccount, Voucher, \
                 JournalEntry
             result: Result
             result = runner.invoke(args="init-db")
@@ -2063,152 +2069,159 @@ class TransactionReorderTestCase(unittest.TestCase):
             result = runner.invoke(args=["accounting-init-accounts",
                                          "-u", "editor"])
             self.assertEqual(result.exit_code, 0)
-            Transaction.query.delete()
+            Voucher.query.delete()
             JournalEntry.query.delete()
 
         self.client, self.csrf_token = get_client(self.app, "editor")
 
     def test_change_date(self) -> None:
-        """Tests to change the date of a transaction.
+        """Tests to change the date of a voucher.
 
         :return: None.
         """
-        from accounting.models import Transaction
+        from accounting.models import Voucher
         response: httpx.Response
 
-        id_1: int = add_txn(self.client, self.__get_add_income_form())
-        id_2: int = add_txn(self.client, self.__get_add_expense_form())
-        id_3: int = add_txn(self.client, self.__get_add_transfer_form())
-        id_4: int = add_txn(self.client, self.__get_add_income_form())
-        id_5: int = add_txn(self.client, self.__get_add_expense_form())
+        id_1: int = add_voucher(self.client, self.__get_add_receipt_form())
+        id_2: int = add_voucher(self.client,
+                                self.__get_add_disbursement_form())
+        id_3: int = add_voucher(self.client, self.__get_add_transfer_form())
+        id_4: int = add_voucher(self.client, self.__get_add_receipt_form())
+        id_5: int = add_voucher(self.client,
+                                self.__get_add_disbursement_form())
 
         with self.app.app_context():
-            txn_1: Transaction = db.session.get(Transaction, id_1)
-            txn_date_2: date = txn_1.date
-            txn_date_1: date = txn_date_2 - timedelta(days=1)
-            txn_1.date = txn_date_1
-            txn_1.no = 3
-            txn_2: Transaction = db.session.get(Transaction, id_2)
-            txn_2.date = txn_date_1
-            txn_2.no = 5
-            txn_3: Transaction = db.session.get(Transaction, id_3)
-            txn_3.date = txn_date_1
-            txn_3.no = 8
-            txn_4: Transaction = db.session.get(Transaction, id_4)
-            txn_4.no = 2
-            txn_5: Transaction = db.session.get(Transaction, id_5)
-            txn_5.no = 6
+            voucher_1: Voucher = db.session.get(Voucher, id_1)
+            voucher_date_2: date = voucher_1.date
+            voucher_date_1: date = voucher_date_2 - timedelta(days=1)
+            voucher_1.date = voucher_date_1
+            voucher_1.no = 3
+            voucher_2: Voucher = db.session.get(Voucher, id_2)
+            voucher_2.date = voucher_date_1
+            voucher_2.no = 5
+            voucher_3: Voucher = db.session.get(Voucher, id_3)
+            voucher_3.date = voucher_date_1
+            voucher_3.no = 8
+            voucher_4: Voucher = db.session.get(Voucher, id_4)
+            voucher_4.no = 2
+            voucher_5: Voucher = db.session.get(Voucher, id_5)
+            voucher_5.no = 6
             db.session.commit()
 
-        form: dict[str, str] = self.__get_expense_unchanged_update_form(id_2)
-        form["date"] = txn_date_2.isoformat()
+        form: dict[str, str] \
+            = self.__get_disbursement_unchanged_update_form(id_2)
+        form["date"] = voucher_date_2.isoformat()
         response = self.client.post(f"{PREFIX}/{id_2}/update", data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"],
                          f"{PREFIX}/{id_2}?next=%2F_next")
 
         with self.app.app_context():
-            self.assertEqual(db.session.get(Transaction, id_1).no, 1)
-            self.assertEqual(db.session.get(Transaction, id_2).no, 3)
-            self.assertEqual(db.session.get(Transaction, id_3).no, 2)
-            self.assertEqual(db.session.get(Transaction, id_4).no, 1)
-            self.assertEqual(db.session.get(Transaction, id_5).no, 2)
+            self.assertEqual(db.session.get(Voucher, id_1).no, 1)
+            self.assertEqual(db.session.get(Voucher, id_2).no, 3)
+            self.assertEqual(db.session.get(Voucher, id_3).no, 2)
+            self.assertEqual(db.session.get(Voucher, id_4).no, 1)
+            self.assertEqual(db.session.get(Voucher, id_5).no, 2)
 
     def test_reorder(self) -> None:
-        """Tests to reorder the transactions in a same day.
+        """Tests to reorder the vouchers in a same day.
 
         :return: None.
         """
-        from accounting.models import Transaction
+        from accounting.models import Voucher
         response: httpx.Response
 
-        id_1: int = add_txn(self.client, self.__get_add_income_form())
-        id_2: int = add_txn(self.client, self.__get_add_expense_form())
-        id_3: int = add_txn(self.client, self.__get_add_transfer_form())
-        id_4: int = add_txn(self.client, self.__get_add_income_form())
-        id_5: int = add_txn(self.client, self.__get_add_expense_form())
+        id_1: int = add_voucher(self.client, self.__get_add_receipt_form())
+        id_2: int = add_voucher(self.client,
+                                self.__get_add_disbursement_form())
+        id_3: int = add_voucher(self.client, self.__get_add_transfer_form())
+        id_4: int = add_voucher(self.client, self.__get_add_receipt_form())
+        id_5: int = add_voucher(self.client,
+                                self.__get_add_disbursement_form())
 
         with self.app.app_context():
-            txn_date: date = db.session.get(Transaction, id_1).date
+            voucher_date: date = db.session.get(Voucher, id_1).date
 
-        response = self.client.post(f"{PREFIX}/dates/{txn_date.isoformat()}",
-                                    data={"csrf_token": self.csrf_token,
-                                          "next": "/next",
-                                          f"{id_1}-no": "4",
-                                          f"{id_2}-no": "1",
-                                          f"{id_3}-no": "5",
-                                          f"{id_4}-no": "2",
-                                          f"{id_5}-no": "3"})
+        response = self.client.post(
+            f"{PREFIX}/dates/{voucher_date.isoformat()}",
+            data={"csrf_token": self.csrf_token,
+                  "next": "/next",
+                  f"{id_1}-no": "4",
+                  f"{id_2}-no": "1",
+                  f"{id_3}-no": "5",
+                  f"{id_4}-no": "2",
+                  f"{id_5}-no": "3"})
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], f"/next")
 
         with self.app.app_context():
-            self.assertEqual(db.session.get(Transaction, id_1).no, 4)
-            self.assertEqual(db.session.get(Transaction, id_2).no, 1)
-            self.assertEqual(db.session.get(Transaction, id_3).no, 5)
-            self.assertEqual(db.session.get(Transaction, id_4).no, 2)
-            self.assertEqual(db.session.get(Transaction, id_5).no, 3)
+            self.assertEqual(db.session.get(Voucher, id_1).no, 4)
+            self.assertEqual(db.session.get(Voucher, id_2).no, 1)
+            self.assertEqual(db.session.get(Voucher, id_3).no, 5)
+            self.assertEqual(db.session.get(Voucher, id_4).no, 2)
+            self.assertEqual(db.session.get(Voucher, id_5).no, 3)
 
         # Malformed orders
         with self.app.app_context():
-            db.session.get(Transaction, id_1).no = 3
-            db.session.get(Transaction, id_2).no = 4
-            db.session.get(Transaction, id_3).no = 6
-            db.session.get(Transaction, id_4).no = 8
-            db.session.get(Transaction, id_5).no = 9
+            db.session.get(Voucher, id_1).no = 3
+            db.session.get(Voucher, id_2).no = 4
+            db.session.get(Voucher, id_3).no = 6
+            db.session.get(Voucher, id_4).no = 8
+            db.session.get(Voucher, id_5).no = 9
             db.session.commit()
 
-        response = self.client.post(f"{PREFIX}/dates/{txn_date.isoformat()}",
-                                    data={"csrf_token": self.csrf_token,
-                                          "next": "/next",
-                                          f"{id_2}-no": "3a",
-                                          f"{id_3}-no": "5",
-                                          f"{id_4}-no": "2"})
+        response = self.client.post(
+            f"{PREFIX}/dates/{voucher_date.isoformat()}",
+            data={"csrf_token": self.csrf_token,
+                  "next": "/next",
+                  f"{id_2}-no": "3a",
+                  f"{id_3}-no": "5",
+                  f"{id_4}-no": "2"})
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], f"/next")
 
         with self.app.app_context():
-            self.assertEqual(db.session.get(Transaction, id_1).no, 3)
-            self.assertEqual(db.session.get(Transaction, id_2).no, 4)
-            self.assertEqual(db.session.get(Transaction, id_3).no, 2)
-            self.assertEqual(db.session.get(Transaction, id_4).no, 1)
-            self.assertEqual(db.session.get(Transaction, id_5).no, 5)
+            self.assertEqual(db.session.get(Voucher, id_1).no, 3)
+            self.assertEqual(db.session.get(Voucher, id_2).no, 4)
+            self.assertEqual(db.session.get(Voucher, id_3).no, 2)
+            self.assertEqual(db.session.get(Voucher, id_4).no, 1)
+            self.assertEqual(db.session.get(Voucher, id_5).no, 5)
 
-    def __get_add_income_form(self) -> dict[str, str]:
-        """Returns the form data to add a new transaction.
+    def __get_add_receipt_form(self) -> dict[str, str]:
+        """Returns the form data to add a new cash receipt voucher.
 
-        :return: The form data to add a new transaction.
+        :return: The form data to add a new cash receipt voucher.
         """
         form: dict[str, str] = get_add_form(self.csrf_token)
         form = {x: form[x] for x in form if "-debit-" not in x}
         return form
 
-    def __get_add_expense_form(self) -> dict[str, str]:
-        """Returns the form data to add a new transaction.
+    def __get_add_disbursement_form(self) -> dict[str, str]:
+        """Returns the form data to add a new cash disbursement voucher.
 
-        :return: The form data to add a new transaction.
+        :return: The form data to add a new cash disbursement voucher.
         """
         form: dict[str, str] = get_add_form(self.csrf_token)
         form = {x: form[x] for x in form if "-credit-" not in x}
         return form
 
-    def __get_expense_unchanged_update_form(self, txn_id: int) \
+    def __get_disbursement_unchanged_update_form(self, voucher_id: int) \
             -> dict[str, str]:
-        """Returns the form data to update a cash expense transaction, where
+        """Returns the form data to update a cash disbursement voucher, where
         the data are not changed.
 
-        :param txn_id: The transaction ID.
-        :return: The form data to update the cash expense transaction, where
+        :param voucher_id: The voucher ID.
+        :return: The form data to update the cash disbursement voucher, where
             the data are not changed.
         """
         form: dict[str, str] = get_unchanged_update_form(
-            txn_id, self.app, self.csrf_token)
+            voucher_id, self.app, self.csrf_token)
         form = {x: form[x] for x in form if "-credit-" not in x}
         return form
 
     def __get_add_transfer_form(self) -> dict[str, str]:
-        """Returns the form data to add a new transaction.
+        """Returns the form data to add a new voucher.
 
-        :return: The form data to add a new transaction.
+        :return: The form data to add a new voucher.
         """
         return get_add_form(self.csrf_token)
diff --git a/tests/testlib_offset.py b/tests/testlib_offset.py
index 08fbfc7..8ec6691 100644
--- a/tests/testlib_offset.py
+++ b/tests/testlib_offset.py
@@ -26,7 +26,7 @@ import httpx
 from flask import Flask
 
 from test_site import db
-from testlib_txn import Accounts, match_txn_detail, NEXT_URI
+from testlib_voucher import Accounts, match_voucher_detail, NEXT_URI
 
 
 class JournalEntryData:
@@ -41,7 +41,7 @@ class JournalEntryData:
         :param amount: The amount.
         :param original_entry: The original entry.
         """
-        self.txn: TransactionData | None = None
+        self.voucher: VoucherData | None = None
         self.id: int = -1
         self.no: int = -1
         self.original_entry: JournalEntryData | None = original_entry
@@ -73,11 +73,11 @@ class JournalEntryData:
 
 
 class CurrencyData:
-    """The transaction currency data."""
+    """The voucher currency data."""
 
     def __init__(self, currency: str, debit: list[JournalEntryData],
                  credit: list[JournalEntryData]):
-        """Constructs the transaction currency data.
+        """Constructs the voucher currency data.
 
         :param currency: The currency code.
         :param debit: The debit journal entries.
@@ -104,14 +104,14 @@ class CurrencyData:
         return form
 
 
-class TransactionData:
-    """The transaction data."""
+class VoucherData:
+    """The voucher data."""
 
     def __init__(self, days: int, currencies: list[CurrencyData]):
-        """Constructs a transaction.
+        """Constructs a voucher.
 
         :param days: The number of days before today.
-        :param currencies: The transaction currency data.
+        :param currencies: The voucher currency data.
         """
         self.id: int = -1
         self.days: int = days
@@ -119,38 +119,38 @@ class TransactionData:
         self.note: str | None = None
         for currency in self.currencies:
             for entry in currency.debit:
-                entry.txn = self
+                entry.voucher = self
             for entry in currency.credit:
-                entry.txn = self
+                entry.voucher = self
 
     def new_form(self, csrf_token: str) -> dict[str, str]:
-        """Returns the transaction as a form.
+        """Returns the voucher as a creation form.
 
         :param csrf_token: The CSRF token.
-        :return: The transaction as a form.
+        :return: The voucher as a creation form.
         """
         return self.__form(csrf_token, is_update=False)
 
     def update_form(self, csrf_token: str) -> dict[str, str]:
-        """Returns the transaction as a form.
+        """Returns the voucher as a update form.
 
         :param csrf_token: The CSRF token.
-        :return: The transaction as a form.
+        :return: The voucher as a update form.
         """
         return self.__form(csrf_token, is_update=True)
 
     def __form(self, csrf_token: str, is_update: bool = False) \
             -> dict[str, str]:
-        """Returns the transaction as a form.
+        """Returns the voucher as a form.
 
         :param csrf_token: The CSRF token.
         :param is_update: True for an update operation, or False otherwise
-        :return: The transaction as a form.
+        :return: The voucher as a form.
         """
-        txn_date: date = date.today() - timedelta(days=self.days)
+        voucher_date: date = date.today() - timedelta(days=self.days)
         form: dict[str, str] = {"csrf_token": csrf_token,
                                 "next": NEXT_URI,
-                                "date": txn_date.isoformat()}
+                                "date": voucher_date.isoformat()}
         for i in range(len(self.currencies)):
             form.update(self.currencies[i].form(i + 1, is_update))
         if self.note is not None:
@@ -205,24 +205,24 @@ class TestData:
         self.e_p_or4d, self.e_p_or4c = couple(
             "Envelop", "0.9", Accounts.OFFICE, Accounts.PAYABLE)
 
-        # Original transactions
-        self.t_r_or1: TransactionData = TransactionData(
+        # Original vouchers
+        self.v_r_or1: VoucherData = VoucherData(
             50, [CurrencyData("USD", [self.e_r_or1d, self.e_r_or4d],
                               [self.e_r_or1c, self.e_r_or4c])])
-        self.t_r_or2: TransactionData = TransactionData(
+        self.v_r_or2: VoucherData = VoucherData(
             30, [CurrencyData("USD", [self.e_r_or2d, self.e_r_or3d],
                               [self.e_r_or2c, self.e_r_or3c])])
-        self.t_p_or1: TransactionData = TransactionData(
+        self.v_p_or1: VoucherData = VoucherData(
             40, [CurrencyData("USD", [self.e_p_or1d, self.e_p_or4d],
                               [self.e_p_or1c, self.e_p_or4c])])
-        self.t_p_or2: TransactionData = TransactionData(
+        self.v_p_or2: VoucherData = VoucherData(
             20, [CurrencyData("USD", [self.e_p_or2d, self.e_p_or3d],
                               [self.e_p_or2c, self.e_p_or3c])])
 
-        self.__add_txn(self.t_r_or1)
-        self.__add_txn(self.t_r_or2)
-        self.__add_txn(self.t_p_or1)
-        self.__add_txn(self.t_p_or2)
+        self.__add_voucher(self.v_r_or1)
+        self.__add_voucher(self.v_r_or2)
+        self.__add_voucher(self.v_p_or1)
+        self.__add_voucher(self.v_p_or2)
 
         # Receivable offset entries
         self.e_r_of1d, self.e_r_of1c = couple(
@@ -258,52 +258,52 @@ class TestData:
             "Envelop", "0.9", Accounts.PAYABLE, Accounts.CASH)
         self.e_p_of5d.original_entry = self.e_p_or4c
 
-        # Offset transactions
-        self.t_r_of1: TransactionData = TransactionData(
+        # Offset vouchers
+        self.v_r_of1: VoucherData = VoucherData(
             25, [CurrencyData("USD", [self.e_r_of1d], [self.e_r_of1c])])
-        self.t_r_of2: TransactionData = TransactionData(
+        self.v_r_of2: VoucherData = VoucherData(
             20, [CurrencyData("USD",
                               [self.e_r_of2d, self.e_r_of3d, self.e_r_of4d],
                               [self.e_r_of2c, self.e_r_of3c, self.e_r_of4c])])
-        self.t_r_of3: TransactionData = TransactionData(
+        self.v_r_of3: VoucherData = VoucherData(
             15, [CurrencyData("USD", [self.e_r_of5d], [self.e_r_of5c])])
-        self.t_p_of1: TransactionData = TransactionData(
+        self.v_p_of1: VoucherData = VoucherData(
             15, [CurrencyData("USD", [self.e_p_of1d], [self.e_p_of1c])])
-        self.t_p_of2: TransactionData = TransactionData(
+        self.v_p_of2: VoucherData = VoucherData(
             10, [CurrencyData("USD",
                               [self.e_p_of2d, self.e_p_of3d, self.e_p_of4d],
                               [self.e_p_of2c, self.e_p_of3c, self.e_p_of4c])])
-        self.t_p_of3: TransactionData = TransactionData(
+        self.v_p_of3: VoucherData = VoucherData(
             5, [CurrencyData("USD", [self.e_p_of5d], [self.e_p_of5c])])
 
-        self.__add_txn(self.t_r_of1)
-        self.__add_txn(self.t_r_of2)
-        self.__add_txn(self.t_r_of3)
-        self.__add_txn(self.t_p_of1)
-        self.__add_txn(self.t_p_of2)
-        self.__add_txn(self.t_p_of3)
+        self.__add_voucher(self.v_r_of1)
+        self.__add_voucher(self.v_r_of2)
+        self.__add_voucher(self.v_r_of3)
+        self.__add_voucher(self.v_p_of1)
+        self.__add_voucher(self.v_p_of2)
+        self.__add_voucher(self.v_p_of3)
 
-    def __add_txn(self, txn_data: TransactionData) -> None:
-        """Adds a transaction.
+    def __add_voucher(self, voucher_data: VoucherData) -> None:
+        """Adds a voucher.
 
-        :param txn_data: The transaction data.
+        :param voucher_data: The voucher data.
         :return: None.
         """
-        from accounting.models import Transaction
-        store_uri: str = "/accounting/transactions/store/transfer"
+        from accounting.models import Voucher
+        store_uri: str = "/accounting/vouchers/store/transfer"
 
         response: httpx.Response = self.client.post(
-            store_uri, data=txn_data.new_form(self.csrf_token))
+            store_uri, data=voucher_data.new_form(self.csrf_token))
         assert response.status_code == 302
-        txn_id: int = match_txn_detail(response.headers["Location"])
-        txn_data.id = txn_id
+        voucher_id: int = match_voucher_detail(response.headers["Location"])
+        voucher_data.id = voucher_id
         with self.app.app_context():
-            txn: Transaction | None = db.session.get(Transaction, txn_id)
-            assert txn is not None
-            for i in range(len(txn.currencies)):
-                for j in range(len(txn.currencies[i].debit)):
-                    txn_data.currencies[i].debit[j].id \
-                        = txn.currencies[i].debit[j].id
-                for j in range(len(txn.currencies[i].credit)):
-                    txn_data.currencies[i].credit[j].id \
-                        = txn.currencies[i].credit[j].id
+            voucher: Voucher | None = db.session.get(Voucher, voucher_id)
+            assert voucher is not None
+            for i in range(len(voucher.currencies)):
+                for j in range(len(voucher.currencies[i].debit)):
+                    voucher_data.currencies[i].debit[j].id \
+                        = voucher.currencies[i].debit[j].id
+                for j in range(len(voucher.currencies[i].credit)):
+                    voucher_data.currencies[i].credit[j].id \
+                        = voucher.currencies[i].credit[j].id
diff --git a/tests/testlib_txn.py b/tests/testlib_voucher.py
similarity index 88%
rename from tests/testlib_txn.py
rename to tests/testlib_voucher.py
index 8954db7..1ac1fd6 100644
--- a/tests/testlib_txn.py
+++ b/tests/testlib_voucher.py
@@ -14,7 +14,7 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-"""The common test libraries for the transaction test cases.
+"""The common test libraries for the voucher test cases.
 
 """
 import re
@@ -57,10 +57,10 @@ class Accounts:
 
 
 def get_add_form(csrf_token: str) -> dict[str, str]:
-    """Returns the form data to add a new transaction.
+    """Returns the form data to add a new voucher.
 
     :param csrf_token: The CSRF token.
-    :return: The form data to add a new transaction.
+    :return: The form data to add a new voucher.
     """
     return {"csrf_token": csrf_token,
             "next": NEXT_URI,
@@ -124,28 +124,28 @@ def get_add_form(csrf_token: str) -> dict[str, str]:
             "note": f"\n \n\n  \n{NON_EMPTY_NOTE}  \n  \n\n  "}
 
 
-def get_unchanged_update_form(txn_id: int, app: Flask, csrf_token: str) \
+def get_unchanged_update_form(voucher_id: int, app: Flask, csrf_token: str) \
         -> dict[str, str]:
-    """Returns the form data to update a transaction, where the data are not
+    """Returns the form data to update a voucher, where the data are not
     changed.
 
-    :param txn_id: The transaction ID.
+    :param voucher_id: The voucher ID.
     :param app: The Flask application.
     :param csrf_token: The CSRF token.
-    :return: The form data to update the transaction, where the data are not
+    :return: The form data to update the voucher, where the data are not
         changed.
     """
-    from accounting.models import Transaction, TransactionCurrency
+    from accounting.models import Voucher, VoucherCurrency
     with app.app_context():
-        txn: Transaction | None = db.session.get(Transaction, txn_id)
-        assert txn is not None
-        currencies: list[TransactionCurrency] = txn.currencies
+        voucher: Voucher | None = db.session.get(Voucher, voucher_id)
+        assert voucher is not None
+        currencies: list[VoucherCurrency] = voucher.currencies
 
     form: dict[str, str] = {"csrf_token": csrf_token,
                             "next": NEXT_URI,
-                            "date": txn.date,
-                            "note": "  \n \n\n  " if txn.note is None
-                            else f"\n    \n\n \n  \n{txn.note}  \n\n   "}
+                            "date": voucher.date,
+                            "note": "  \n \n\n  " if voucher.note is None
+                            else f"\n    \n\n \n  \n{voucher.note}  \n\n   "}
     currency_indices_used: set[int] = set()
     currency_no: int = 0
     for currency in currencies:
@@ -200,21 +200,21 @@ def __get_new_index(indices_used: set[int]) -> int:
             return index
 
 
-def get_update_form(txn_id: int, app: Flask,
+def get_update_form(voucher_id: int, app: Flask,
                     csrf_token: str, is_debit: bool | None) -> dict[str, str]:
-    """Returns the form data to update a transaction, where the data are
+    """Returns the form data to update a voucher, where the data are
     changed.
 
-    :param txn_id: The transaction ID.
+    :param voucher_id: The voucher ID.
     :param app: The Flask application.
     :param csrf_token: The CSRF token.
-    :param is_debit: True for a cash expense transaction, False for a cash
-        income transaction, or None for a transfer transaction
-    :return: The form data to update the transaction, where the data are
+    :param is_debit: True for a cash disbursement voucher, False for a cash
+        receipt voucher, or None for a transfer voucher
+    :return: The form data to update the voucher, where the data are
         changed.
     """
     form: dict[str, str] = get_unchanged_update_form(
-        txn_id, app, csrf_token)
+        voucher_id, app, csrf_token)
 
     # Mess up the entries in a currency
     currency_prefix: str = __get_currency_prefix(form, "USD")
@@ -240,7 +240,7 @@ def __mess_up_debit(form: dict[str, str], currency_prefix: str) \
     key: str
     m: re.Match
 
-    # Remove the office expense
+    # Remove the office disbursement
     key = [x for x in form
            if x.startswith(currency_prefix)
            and form[x] == Accounts.OFFICE][0]
@@ -249,7 +249,7 @@ def __mess_up_debit(form: dict[str, str], currency_prefix: str) \
     entry_prefix: str = m.group(1)
     amount: Decimal = Decimal(form[f"{entry_prefix}amount"])
     form = {x: form[x] for x in form if not x.startswith(entry_prefix)}
-    # Add a new travel expense
+    # Add a new travel disbursement
     indices: set[int] = set()
     for key in form:
         m = re.match(r"^.+-(\d+)-amount$", key)
@@ -279,7 +279,7 @@ def __mess_up_credit(form: dict[str, str], currency_prefix: str) \
     key: str
     m: re.Match
 
-    # Remove the sales income
+    # Remove the sales receipt
     key = [x for x in form
            if x.startswith(currency_prefix)
            and form[x] == Accounts.SALES][0]
@@ -288,7 +288,7 @@ def __mess_up_credit(form: dict[str, str], currency_prefix: str) \
     entry_prefix: str = m.group(1)
     amount: Decimal = Decimal(form[f"{entry_prefix}amount"])
     form = {x: form[x] for x in form if not x.startswith(entry_prefix)}
-    # Add a new agency income
+    # Add a new agency receipt
     indices: set[int] = set()
     for key in form:
         m = re.match(r"^.+-(\d+)-amount$", key)
@@ -389,36 +389,35 @@ def __get_currency_prefix(form: dict[str, str], code: str) -> str:
     return m.group(1)
 
 
-def add_txn(client: httpx.Client, form: dict[str, str]) -> int:
-    """Adds a transfer transaction.
+def add_voucher(client: httpx.Client, form: dict[str, str]) -> int:
+    """Adds a transfer voucher.
 
     :param client: The client.
     :param form: The form data.
-    :return: The newly-added transaction ID.
+    :return: The newly-added voucher ID.
     """
-    prefix: str = "/accounting/transactions"
-    txn_type: str = "transfer"
+    prefix: str = "/accounting/vouchers"
+    voucher_type: str = "transfer"
     if len({x for x in form if "-debit-" in x}) == 0:
-        txn_type = "income"
+        voucher_type = "receipt"
     elif len({x for x in form if "-credit-" in x}) == 0:
-        txn_type = "expense"
-    store_uri = f"{prefix}/store/{txn_type}"
+        voucher_type = "disbursement"
+    store_uri = f"{prefix}/store/{voucher_type}"
     response: httpx.Response = client.post(store_uri, data=form)
     assert response.status_code == 302
-    return match_txn_detail(response.headers["Location"])
+    return match_voucher_detail(response.headers["Location"])
 
 
-def match_txn_detail(location: str) -> int:
-    """Validates if the redirect location is the transaction detail, and
-    returns the transaction ID on success.
+def match_voucher_detail(location: str) -> int:
+    """Validates if the redirect location is the voucher detail, and
+    returns the voucher ID on success.
 
     :param location: The redirect location.
-    :return: The transaction ID.
-    :raise AssertionError: When the location is not the transaction detail.
+    :return: The voucher ID.
+    :raise AssertionError: When the location is not the voucher detail.
     """
-    m: re.Match = re.match(
-        r"^/accounting/transactions/(\d+)\?next=%2F_next",
-        location)
+    m: re.Match = re.match(r"^/accounting/vouchers/(\d+)\?next=%2F_next",
+                           location)
     assert m is not None
     return int(m.group(1))