| Check register | Another name for a cash disbursements journal when the journal has a column for check numbers.
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| Internal control system | All policies and procedures used to protect assets, ensure reliable accounting, promote efficient operations, and urge adherence to company policies.
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| Invoice | Itemized record of goods, prepared by the vendor that lists the customer's name, items sold, sales prices, and terms of sale.
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| Invoice approval | Document containing a checklist of steps necessary for approving the recording and payment of an invoice; also called check authorization.
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| Principles of internal control | Principles prescribing management to establish responsibility, maintain records, insure assets, separate recordkeeping from custody of assets, divide responsibility for related transactions, apply technological controls, and perform reviews.
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| Purchase order | Document used by the purchasing department to place an order with a seller (vendor).
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| Purchase requisition | Document listing merchandise needed by a department and requesting it be purchased.
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| Receiving report | Form used to report that ordered goods are received and to describe the quantity and condition.
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| Vendee | Buyer of goods or services.
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| Vendor | Seller of goods or services.
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| Voucher | Internal file used to store documents and information to control cash disbursements and to ensure that a transaction is properly authorized and recorded.
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| Voucher register | Journal (referred to as book of original entry) in which all vouchers are recorded after they have been approved.
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| Voucher system | Procedures and approvals designed to control cash disbursements and acceptance of obligations.
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| Workplace fraud | The deliberate misuse of an employer's assets for an employee's personal gain.
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