Vouch implements two types of modules by nature.
A 'master' module is one where each record represents a unique piece of information, i.e., Customers, Vendors, General Ledger, etc. A 'master' record can be referenced in as many other modules as needed. A 'master' record, besides any other information, contains a field of nature CODE and, ususally, a field of nature DESCRIPTION at the least.
A 'transaction' module is one which records day-to-day business transactions of a particular area of operations, i.e., Vouchers, Sales, Purchases. A 'transaction' record, beside other relevant fields, has a field of nature SERIAL and a field of nature TRANSDATE.