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unpaid voucher files are the locations where vouchers are kept. A voucher system consists of individual pre-numbered vouchers, a voucher register and unpaid and paid voucher files. Data is displayed in a grid based on the filter criteria, and a chart is drawn using values from the grid. Regardless, individual vouchers prove a payment transaction was authorized and made. All supporting documentation is then attached to and remains with the voucher, which is filed until the due date comes near.
How is a voucher used in accounts payable? What is the difference between an invoice and a voucher
Although some businesses dont require a receipt or other supporting documentation for petty cash disbursements under a specific amount, others require any disbursement to include supporting documentation. An invoice from a vendor is the bill that is received by the purchaser of goods or services from an outside supplier. When the shipment is received, the contents of the shipment are compared with the purchase order to ensure that the shipment matches what was ordered. Lea Nathan, the 10 Steps of the Procurement Cycle. After payment is made, the payment and payment details are recorded, the voucher is stamped as paid and it is filed in the paid-voucher file to prevent a duplicate payment. Pre-numbered accounts payable vouchers generally require the payee name, discount terms if there are any, the amount and date an invoice is to be paid. Scope of Control, a voucher system of control begins the moment the business incurs a cash payment obligation.