Accounting Dictionary - Letter V

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Voucher
is (1) a document used as evidence of a cash disbursement (e.g., canceled check, petty-cash receipt); (2) a form that contains all necessary information about a bill to be processed or paid; and (3) a document used as evidence of a cash disbursement authorization (e.g., payroll, invoice from a supplier).
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