A document that provides written authorization for a financial transaction, often used in place of or supplementary to the journals or registers. It is commonly used for disbursements from the petty cash account.... read full article

Accounting journal entries into an accounting system for the purposes of making corrections or adjustments to the accounting data. For control purposes, all JVs should be approved by the appropriate, designated authority.

A document used to create or change transactions in the accounting system. and I: Labor and Industries.

An adjustment by the Accounts Payable area to an original voucher. For example, if an original vouchers debiting department ID must be changed to a different department ID, a journal voucher would need to be processed.

A document detailing and supporting an adjustment to the accounting records.