A voucher is an internal document or file:

A.Prepared after an invoice is received.

B.Used as a substitute for an invoice if the supplier fails to send one.

C.Used to accumulate information needed to control cash disbursements and to ensure that transactions are properly recorded.

D.Takes the place of a bank check.

E.Prepared before the company orders goods to make sure that all goods are being ordered from an approved vendor list.