An accounting or accounts payable voucher is a document used as an internal control mechanism in the invoicing process. The voucher is filled out after a three-way match of the invoice, purchase order and receiving report.
A three-way match ensures that ordering information, receiving information and invoicing information are consistent. The key pieces of information matched are quantity, price and total sales dollars.
The accounting voucher contains the vendor's name and address, discount terms, the date due and the amount due. An authorized company official must sign the voucher before a check is processed. The voucher is then attached to the three matched documents and filed.