LESSON 5-1 Vouchers and Voucher Registers 1/1/2019 LESSON 5-1 Vouchers and Voucher Registers RED

VERIFYING AN INVOICE page 145 LESSON 5-1

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

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

VOUCHER REGISTER pages 147 and 148 August 1. Purchased merchandise on account from O’Riley Company, $3,500.00. 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

VOUCHER REGISTER page 147 and 148 August 2. Received invoice for sales miscellaneous expense from Glenhill Company, $40.00. 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

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