Voucher review

Step by step

1. Prepare document Accounting Preparer

   Accounting Preparer creates the parent expense document and attaches the supporting receipt. The organization, owner and counterparty identify whose spend is being recorded.

   • Source and evidence are ready
   • Updates Accounting documents, Record attachments

2. Submit voucher Accounting Preparer

   Accounting Preparer records the custodian, spend date, amount and receipt reference on a voucher tied to that parent, then submits the current revision.

   • Draft moves to Submitted
   • Updates Cash vouchers, Accounting documents

3. Review voucher Accounting Reviewer

   Accounting Reviewer compares the submitted voucher with the parent and receipt, then approves or rejects the revision.

   • Submitted moves to Approved or Rejected
   • Updates Cash vouchers, Accounting documents
   ApprovalA person approves before the work moves on.

4. Follow the parent Accounting Preparer

   The preparer checks whether the parent document still awaits accounting review or posting. Voucher approval and document approval are distinct decisions.

   • Accounting decision remains traceable
   • Updates Accounting documents, Review decisions

Accounting Preparer

Prepares the voucher and evidence; Accounting Reviewer makes the independent decision; Auditor reads the outcome.