Insert the general ledger account numbers in the Posting Reference column of the General Debit column of the voucher register. Post each column total except the General Debit column to the general ledger account indicated in the column headings. Insert the general ledger account numbers immediately below each column total except the General Debit column. Inset a check mark immediately below the General Debit column. Paying the Voucher Vouchers are pulled from the unpaid voucher file on the due date and given to the people responsible for preparing and signing checks.
Cashiers review each voucher and supporting documents to see if the expenditure is proper.
The check is prepared, signed, and sent to the supplier. Voucher Checks Checks with space for entering data about the voucher being paid Statement attached indicates the invoice being paid and any deductions Paid Voucher File Where vouchers are filed numerically or by supplier. Vouchers and supporting documents are canceled to indicate payment. Check Register Special journals used to record all checks in a voucher system. Columns Vouchers Payable Debit Purchases Discount Credit Cash Credit Check is recorded by entering its date, check number, payee, voucher number, and dollar amount.