póliza de diario journal voucher
| Creator: | |
| Language pair: | Spanish to English |
| Definition / notes: | Journal: Transactions are first recorded in a journal and later the pertinent debits and credits are transferred to ledger accounts. The journal is a chronological record that shows the debits and credits from transactions for each day. It may also contain explanatory information concerning transactions. Voucher: This is a written authorization prepared for each expenditure, regardless of whether the expenditure covers services, merchandise for resale or asset for use in the business. Journal Voucher: this is sometimes used to refer to the written evidence documenting an accounting entry, is known as a "journal voucher". |
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