Vouching System

G & S Manufacturing

Accounting Department Purchasing Department

Invoice

Entry in
the
register

Purchase
Order
Three-
way Receiving
match Report

Adding of
initial for
quantity
verification

P.O
. Receiving
Report
Stamped invoice
with initial for
quantity
verification
Stamped invoice
with initial for
quantity and Stamped invoice
verification with initial for
quantity
Stamped invoice verification
with initial for
quantity, price
and computed Computation Purchase
amount verified of quantities
times price Order
and adding of Checking of
initials if prices and
correct adding initials Contract
Identification if there’s no
of accounts discrepancy
to be charged
and adding of
initial

Stamped invoice
with initial for
Purchase
Stamped invoice quantity and
with initial for
Entry in price verification
Order
quantity, price
and computed the Voucher
amount verified register Register Contract