Which of the following statements concerning a voucher is not correct?

A. The voucher consists of the purchase requisition, the purchase order, the receiving report, and the invoice.

B. The voucher is marked "paid" so that it cannot be accidentally or intentionally resubmitted for duplicate payment.

C. The voucher must be prepared before the goods or services are ordered.

D. After the voucher is prepared, the company processes a check or electronic funds transfer to pay for the items purchased and received.