5. For what book is the voucher register substituted? What book is dispensed with?
6. Explain the purpose of the sundries and unpaid voucher columns in the voucher register.
7. With what controlling account must the total of unpaid vouchers as shown by the register, agree? Explain the sources of debits and credits posted to this controlling account.
8. Prepare a form of voucher register, suitable for a manufacturing business using three classes of raw material, operating five shops, and selling the product through traveling salesmen.
9. What are the necessary steps in auditing, executing, and registering vouchers? How should audited vouchers be filed?
10. Describe the routine in paying vouchers, and in filing invoices and paid vouchers. How should vouchers be indexed?
11. What is the distinguishing feature of the unit system of voucher accounting?
12. If a voucher pays items to be charged to three accounts, how many copies are required and how is the distribution shown?
13. Explain the method of filing and recording vouchers in the unit system. How are monthly totals recorded?