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How sensitive and useful is voucher?
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[QUOTE="Mataracy, post: 119118, member: 28733"] A voucher is a document showing evidence of receipt or payment of money. Vouchers can be divided in to three categories as follows: (1) PAYMENT VOUCHERS (2) RECEIPT VOUCHERS (3) ADJUSTMENT VOUCHERS PAYMENT VOUCHER Any money paid out of government fund, must be supported with payment voucher. This is to show evidence the purchase if goods and services in the Ministries. Vouchers are only prepared when it is desired yo make payment for: (1)Services rendered to government by its servants. E.g. salaries, wages etc. (2) Goods purchase by Ministries from firms. (3) Settlement of contract Agreements between Ministries and Private contractors. Essential Features of avalid payment voucher. A good payment vouchers must contain full particulars of such servicess rendered, date number, quantities,rates and must be supported by relevant document such as nvoices, local purchases orders, special letters of authority etc. RECEIPT VOUCHERS Printed Receipts, counterfoil books are licenses are used for the purpose of acknowledging the receipt the receipt of public revenue whenever it is collected. As such,we such for the receipt of public revenues when we issues receipts, counter foil books and licenses. ADJUSTMENT VOUCHERS Adjustment can be defined as an amendment by way of transfer form one account to another without actual receipts of cash. Adjustment is usually effected in Ministries/ Departmenta through the use of Treasury Form 23 TRANSACTIONS INVOLVING ADJUSTMENT VOUCHERS: (1) Payment of inter- Ministerial services. (2) Adjustment between departmental clearance account. The system of clearance account has now been suspended in the public service. (3) Adjustment of wrong posting in respect of expenditure and revenue sub- heads. (4) Correction of Accounting errors arising from misclassification etc (5)Ultimate allocation of unallocated stores. Adjustment are usually initiated by the creator department and sent to the Debtor department of acceptance of the charge. My question is ; How sensitive is voucher to the company or government? [/QUOTE]
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How sensitive and useful is voucher?
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