What is a Voucher Entry in Accounting?


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What accounting document is used to process company payments? This document is typically prepared by the accounts payable department after matching the supplier's invoice with the related purchase order and receiving report.

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1. All of the following are information contained in a voucher EXCEPT:

2. Which book records properly approved and authorized vouchers? In bookkeeping, this book takes the place of the purchases journal.

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About This Quiz and Worksheet

Voucher entries in accounting are reviewed in this combination quiz and worksheet. Questions focus on the information found in a voucher, as well as the benefits of having a specific type of voucher book.

Quiz and Worksheet Goals

You can find the subjects listed below on the quiz to help you check your knowledge of the lesson:

  • Information contained on a voucher
  • A book that records approved and authorized vouchers
  • Debits and credits included in a check register
  • The benefits of a voucher system

Skills Practiced

  • Making connections - use understanding of the concept of voucher entries in accounting
  • Knowledge application - use what you know to answer questions about the benefits of a voucher system
  • Information recall - access the knowledge you've gained regarding the information contained in a voucher

Additional Learning

For more practice, check out the lesson titled What Is a Voucher Entry in Accounting? With this, you can explore the related information seen below:

  • When vouchers are prepared
  • The unpaid voucher's file
  • The check register