Unpaid voucher file
Unpaid voucher file (alternatively known as tickler file; hereinafter, the File) is the file containing unpaid vouchers arranged by due dates to take advantage of cash discounts.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Unpaid voucher file (tickler file). The file containing unpaid vouchers arranged by due dates to take advantage of cash discounts.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
