Voucher register
Voucher register is a special journal replacing the purchases journal; it records prenumbered vouchers at the time the liabilities are incurred.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Voucher register. A special journal replacing the purchases journal; it records prenumbered vouchers at the time the liabilities are incurred.
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.
