Q14.1. to provide a means by which department heads can make known to the purchasing department that certain goods or services should be purchased. The form is generally executed by a department head or inventory storekeeper. A copy of the purchase requisition is sent to the purchasing department to inform that department of the items to be purchased; a duplicate copy is retained in a file as evidence that the request was made.

Q14.7.
The voucher system works as a means of internal control over cash disbursements because it requires three procedures to be completed (the requisition, ordering, and receiving of the goods or services) before payment will be made.

Q14.8.
Voucher Register Dietary—supplies expense $2,500 Accounts payable $2,500 Purchase of dietary supplies on account, terms 2/10, n/30

These figures will be posted at the end of the month as components of column totals from the voucher register to the general ledger accounts. On the date of the entry, a credit posting of $2,500 will be made to the supplier’s account in the accounts payable subsidiary ledger.

Cash Disbursements Journal Accounts payable $2,500
Purchase discounts earned (2% X $2,500) $50
Cash—general checking account $2,450

Payment of voucher for September 6, 20X1, purchase of dietary supplies
These figures will be posted at the end of the month as components of column totals from the cash disbursements journal to the general ledger accounts. On the date of the entry, a debit posting of $2,500 will be made to the supplier’s account in the accounts payable subsidiary ledger

Q14.10.

The transactions should be recorded as follows:
Voucher Register
Equipment $45,000
Accounts payable $45,000
Purchase of equipment

Cash Disbursements Journal
Accounts payable $45,000
Cash—general checking account $45,000 Payment of voucher
These figures will be posted at the end of the month as components of column totals from the journals to the general ledger accounts.