A voucher check with some advantageous features is shown in Fig. 5. This is made in duplicate. A is the original voucher check, while B is the duplicate. When sent out, the stub shown in B, a duplicate of the statement on the original check, is attached to the check. This is detached by the payee for his records, and enables him to deposit the check without waiting to make the entry in his cash book.
These voucher checks are made in sheets and punched for filing in a loose-leaf binder. The balance of the form shown in B, the part remaining after the check and duplicate statement have been removed, is a copy of the check, and remains in the binder.
The checks are numbered consecutively, but the voucher number is entered when used and corresponds with the number of the voucher paid.
The office record of the items paid is made on the voucher form shown in Fig. 6. These are numbered consecutively, in the order in which they are approved, and when paid are filed in numerical sequence.
Another style of loose-sheet voucher check is illustrated in Fig. 7. This form is made on the typewriter, in triplicate, and includes the original check, a receipt and a copy of the check. The forms are made two to a sheet, and when a check is to be written the triplicate sheet is placed in the machine, three copies being made at one writing.
Fig. 7. Triplicate Form of Voucher Check that Provides a Receipt and a Copy of the Check
PLANT OF THE W. L. GILBERT CLOCK CO. AT WINSTED, CONN.