FLASHCARDS:
1) Restricted Cash: Restricted cash consists of monies earmarked for a specific purpose and therefore not available for immediate and general use by an organization. Restricted cash, if the amount is material, is shown separately from cash and equivalents on the balance sheet. The purpose for which the cash is restricted is generally disclosed in the notes to the financial statements. Restricted cash can be designated for a range of purposes such as loan repayment, equipment purchase or investments. It may be classified as a current or non-current asset, depending on when it is expected to be used. Expected usage of restricted cash within one year of the balance sheet date would necessitate it to be classified as a current asset; expected usage more than a year out would require it to be classified as a non-current or long-term asset.

REF: INVESTOPEDIA.

2) Voucher System
A voucher system procedures design to only allow approved cash disbursements and new obligations. In other words, a voucher system is a set of internal controls that helps management stop fraudulentwithdrawals from the company by employees and others outside the organization.
A voucher system sets up procedures to safely verify, approve, record, and issue cash disbursements. Since cash is the most liquid asset company's can own, it is highly susceptible to theft and fraud. The voucher system establishes safeguards to protect a company's cash. ref: myaccountingcourse.

INTERACTIVE TUTORIAL ACTIVITIES INTERNAL CONTROL: Internal control consists of the following five interrelated components:
-CONTROL ENVIRONMENT : Control environment is the attitude toward internal control and control consciousness established and maintained by the management and the employees of an organization. It is a product of management's philosophy, style and supportive attitude, as well as the