Every business activity should be properly authorized. Signed documents should show who is responsible for every business transaction. Adequate documents and records Accounting documents and records should be used to support all business transactions. Documentation should be prenumbered, used in sequence, and subsequently accounted for. Voucher System Control technique that requires that every acquisition and subsequent payment be supported by an approved voucher.
Vouchers are documents which show that an acquisition is proper and the payment is authorized.
Using vouchers in the purchasing system. Vouchers are prepared if the purchases requisition, purchase order, receiving report, and purchase invoice agree. Vouchers are entered in a special journal called the voucher register. Each purchase should be supported by five documents. Purchase invoice 3.