 In this discussion, we will discuss the discussion question of discuss a voucher system and how it can work. When we're thinking about a voucher system, we're typically thinking of internal controls this time on the payment side of things. So we're talking about cash going out for purchases typically. And we want to make sure that we have a system of the controls in place here. This is a place where much of a fraud, you're a fraud, a total fraud takes place within the cash leaving the company. And there's various ways that, you know, we might make checks or purchases that aren't actual business purchases and that type of thing or fictitious purchases in the purchasing side of things. Therefore, we need to have a really good system on this side in order to check against that problem. Now, again, this will change a lot as we grow. If we're a small company, we probably have the owner of the company very involved in all the purchases, signing all the checks, possibly doing the bank reconciliations. And therefore, that's your major internal control. You want to make sure that a small company has the signing of the checks as their internal control and reviewing and having access to the financial records. But as things grow, then we're going to have a lot of different departments and we're not going to be able to do that. We're not going to be able to have the one individual be in place. So we have to set up some type of system, a voucher system being a type of system that can be set up. The voucher system is going to set up some type of control procedures for verifying, approving, and recording obligations for the cash disbursement that we will eventually have in the future. So we're going to issue the check in the future. But in that process, we want to make sure that there's verification, approval, and record obligations have been met in order to do so. Now a voucher system could be more or less complicated, again, depending on the size of the organization. We may have something like a purchasing department, for example. And if we had the purchasing department that is in charge of making the purchases, then we could have, say, a department that wants to make a purchase, the requesting department, would then go to the purchasing department, which could then make approvals for any type of purchases. And they would use something like a purchase order, which they would then issue to the vendor who we're purchasing from, and to the accounting department as well as the requesting department. The purchase order would then be requesting the goods, although the payment has not yet been made at this point in time, because the purchase order is just a request. Then once we get the goods, we may get something into our receiving department. We can see the truck going into the receiving department. The receiving department could then count the information and make a receiving report that they can give to the purchases department and the accounting department. And once the receiving report is approved, then we can finally issue the check for that and record the journal entries. This is just an example of some of the forms that could be put in place. But the major essence of the voucher system is that we're going to have some type of verification of what is needed. There's going to be some type of approval process possibly by being set up through a purchasing department, which has the purchasing department being their major goal for purchases. And then we want to make sure that we have the proper record keeping of that information in our example in terms of the accounting department making the record keeping separation here by the person who's requesting the information to the purchasing department and then the people that are actually making the journal entry being the accounting department.