voucher

(noun)

A receipt.

Related Terms

  • purchase invoice

Examples of voucher in the following topics:

  • Basics of Cash Management

    • A voucher is composed of five parts.
    • Individual vouchers: A voucher is a document that proves a payment was authorized and eventually made.
    • Voucher register: Is a book or spreadsheet that lists every voucher.
    • Unpaid voucher file: Where all vouchers that have been authorized, but not yet been paid are kept.
    • Paid voucher file: Where all paid vouchers are kept.
  • Accounts Payable

    • In addition to its disclosure on the balance sheet, accounts payable is recorded in the A/P sub-ledger at the time an invoice is vouchered for payment.
    • Vouchered, or vouched, means that an invoice is approved for payment and has been recorded in the general ledger or A/P sub-ledger as an outstanding, or open, liability because it has not been paid.
  • Cash Controls

    • Voucher System: A system focused on documenting every aspect of every transaction to ensure that all required payments are made and are only made once.
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