Name: I. 1. 2. Identification. A written authorization prepared for each expenditure in a in a voucher system. A multi-column journal used in a voucher system to record each cash payment. A documentary evidence for business transactions which requires cash payments immediately or in the future. 3. 4. 5. 6. 7. 8. 9. ACCOUNTING 2: Partnership and Corporation Accounting Module Test I 10. DLC: Score: A multi-column journal in which vouchers are recorded after they have been properly approved. A ledger account that replaces Accounts Payable controlling account when a voucher system is used. Book of original entry in a Voucher System that replaces the Purchase Journal. A file of vouchers which are to be paid in the future. One of the advantages of using a voucher system. When payments are made, the two items entered in the paid columns of the Voucher Register.