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One of the most common methods to control cash payments is the voucher system. The components of a voucher system are
- vouchers: documents establishing proof of payment,
- a voucher register: to record every voucher,
- an unpaid voucher file,
- a paid voucher file, and the
- a check register: to record the payment of each voucher.
The voucher system provides effective accounting controls and aids management decision making.
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