1. LESSON 5-1 Vouchers and Voucher Registers
1/1/2019
LESSON 5-1
Vouchers and Voucher Registers
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2. VERIFYING AN INVOICE
page 145
LESSON 5-1

3. A VOUCHER
page 145
August 1. Purchased merchandise on account from O’Riley Company, $3, Voucher No. 647.
Purchases
3,500.00
Voucher’s Payable
LESSON 5-1

4. PREPARING A VOUCHER FROM AN INVOICE
page 146
Section 1—Payee Information
Section 2—Accounts Affected
Section 3—Voucher Approval
Section 4—Information about where the voucher is recorded
Section 5—Information about the payment of the voucher
LESSON 5-1

5. VOUCHER REGISTER
pages 147 and 148
August 1. Purchased merchandise on account from O’Riley Company, $3, Voucher No. 647. 1 2 3 4 5
1. Write date.
2. Record payee.
3. Write voucher number.
4. Enter credit amount.
5. Record debit amount.
LESSON 5-1

6. VOUCHER REGISTER
page 147 and 148
August 2. Received invoice for sales miscellaneous expense from Glenhill Company, $ Voucher No. 648. 1 2 3 4 5
1. Write date.
4. Enter credit amount.
2. Record payee.
5. Record debit amount and write the title of the account to be debited.
3. Write voucher number.
LESSON 5-1

7. TERMS REVIEW voucher voucher system voucher register page 149
LESSON 5-1