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Definition voucher accounting


The unpaid vouchers provide the detail for the total amount reported as vouchers payable or accounts payable.
As you can see, the voucher file stores every source document involved in the purchase of the inventory, so management can trace the audit trail of every inventory purchase and stop unauthorized cash disbursements.After the accounting department approves the invoice, all the source documents are placed in the voucher file and sent to the cashier for payment.Lets look at inventory purchases as an example.After making payment, a copy of the check is concours access ieseg attached and the voucher is stamped "Paid." It is then filed in the paid voucher file in order to prevent a duplicate payment.A voucher keeps all documents that are used to support remise en banque bnp the distribution of cash.As a voucher's payment date comes near, the voucher is forwarded to an authorized person for payment.Factoring in Fraud Prevention.The voucher file is sent to the shipping and receiving department, which receives the shipment, files a receiving report, and places the report in the file.The restaurant manager fills out a purchase order for 30 pounds of meat and the owner initials the purchase order to approve the shipment.
Businesses use the concept of segregation of duties to prevent employee theft, which means that critical tasks are assigned to different people within the organization.
A check is physical, legal contract that effectively represents a promissory note to pay the amounts indicated in numeric and written values, to the payee designated in the "pay to" section.The voucher is then sent to the accounting department with the invoice.Using a voucher system also reduces the risk of employees colluding to steal opodo reduction code 2018 company assets.View Our Course Outline.The restaurant completes a shipping receipt to document the process and the shipping receipt is compared with the vendors invoice.


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