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A voucher is an accounting document representing an internal intent to make a payment to an external entity, such as a vendor or service provider. A voucher is produced usually after receiving a vendor invoice, after the invoice is successfully matched to a purchase order. A voucher will contain detailed information regarding the payee, the ...
Labour vouchers were first proposed in the 1820s by Josiah Warren and Robert Owen. Two early attempts at implementing labour vouchers (called labour notes at the time by their proponents) were made by both following their experiences attempting to establish a utopian community at New Harmony, Indiana in which currency was prohibited. [citation ...
t. e. A credit note or credit memo is a commercial document issued by a seller to a buyer. Credit notes act as a source document for the sales return journal. In other words, the credit note is evidence of the reduction in sales. A credit memo, a contraction of the term "credit memorandum", is evidence of a reduction in the amount a buyer owes ...
A certificate is an investment product, unlike a certificate of deposit (CD) offered by a banking institution. Being an investment product, it is not insured by the federal government or the Federal Deposit Insurance Corporation. [1] Surrenders from a certificate, unlike a CD, must be reported to the Internal Revenue Service on the individual ...
Vouching is a technical term that refers to the inspection of documentary evidence supporting and substantiating a financial transaction, by an auditor. It is the essence of auditing [1] Vouching is the practice followed in an audit, with the objective of establishing the authenticity of the transactions recorded in the primary books of account.
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A public key infrastructure ( PKI) is a set of roles, policies, hardware, software and procedures needed to create, manage, distribute, use, store and revoke digital certificates and manage public-key encryption. The purpose of a PKI is to facilitate the secure electronic transfer of information for a range of network activities such as e ...
End-user certificate. An end-user certificate, or EUC, is a document used in international transfers, including sales and arms provided as aid, of weapons and ammunition to certify that the buyer is the final recipient of the materials and does not plan on transferring the materials to another. EUCs are required by many governments to restrict ...
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