Copy of Advanced Accounting Ch 5 Study Guide

Use the terms below to answer the first 5 questions.

• check register
• voucher
• voucher check
• voucher register
• voucher system

A check with space for writing details about a cash payment

A journal used to record vouchers

A journal used in a voucher register system to record cash payments

A set of procedures for controlling cash payments by preparing and approving vouchers before payments are made

A business form used to show an authorized person's approval for a cash payment

The source document for an entry in a voucher register is a(n)

• debit memorandum
• voucher
• invoice
• none of these

the source document for an entry in a check register is a(n)

• check
• voucher
• memorandum
• none of these

The liability account that is used in a voucher system in place of accounts payable is

• notes payable
• vouchers payable
• vouchers receivable
• none of these

Vouchers to be paid are filed in the unpaid vouchers file according to

• date of the invoice
• date the voucher must be paid
• voucher number
• name of the vendor