Unpaid voucher file

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Unpaid voucher file (alternatively known as tickler file; hereinafter, the File) is the file containing unpaid vouchers arranged by due dates to take advantage of cash discounts.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Unpaid voucher file (tickler file). The file containing unpaid vouchers arranged by due dates to take advantage of cash discounts.

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