A voucher is an internal document or file:
A. Takes the place of a bank check.
B. Prepared after an invoice is received.
C. Used as a substitute for an invoice if the supplier fails to send one.
D. Prepared before the company orders goods to make sure that all goods are being ordered from an approved vendor list.
E. Used to accumulate information needed to control cash disbursements and to ensure that transactions are properly recorded.
Answer: E
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