1. Cash 4. Voucher 2. 5. Voucher System Cash short and over account Electronic funds transfer (EFT) 3. A. A set of procedures for authorizing and recording liabilities and cash payments. B. A special form for recording relevant data about a liability and the details of its payment. C. A system in which computers rather than paper (money, checks, etc.) are used to effect cash transactions. D. An account which has recorded errors in cash sales or errors in making change causing the amount of actual cash on hand to differ from the beginning amount of cash plus the cash sales for the day. E. Coins, currency (paper money), checks, money orders, and money on deposit that is available for unrestricted withdrawal from banks and other financial institutions