one on a blank sheet of paper and secure the signature of the one 
receiving the money. These receipted invoices are then filed in the 
cash box, or in a stout manila envelope of appropriate size. Printed 
envelopes especially for the purpose will be found in nearly all 
stationery stores. 
When the cash fund gets low, whether or not at the end of the 
month, the balance should be restored to the original amount by the 
preparation of a voucher and the drawing of a bank check, as described 
in the section devoted to the Voucher Register. 
This subject is covered in some detail, for the handling of small 
cash disbursements under any other plan is open to objection, particu- 
larly from the point of view of the satisfactory audit of accounts. 
The plan described is simple in operation and highly satisfactory. 
DISBURSEMENTS BY BANK CHECK. 
All disbursements other than those of a very small amount, or 
in case of emergency, should be made by bank check. The procedure 
connected with the making of disbursements involves the use of 
vouchers and the setting up on the books of account of all of the 
obligations of the chamber, as the obligations are incurred, that is, 
prior to actual payment of the debt. 
Attention is directed to the Voucher Check and Voucher which 
appear as Figure 5. This Check and accompanying Voucher, as will 
be noted, are especially prepared for the use of the chamber. Usually, 
it will be found that the local bank will be very glad to arrange for 
the printing of these checks. There are many advantages through 
the use of these forms as compared with any other procedure, as will 
be brought out in the explanation. 
A vendor’s invoice should be secured for every obligation 
incurred. If but one transaction is made with a vendor, the invoice 
may be vouchered at once upon receipt. This is accomplished in the 
following manner : 
The invoice should be checked for correctness as to quantities, 
items, unit prices, extensions, and total. For this purpose it will be 
found convenient to provide a rubber stamp with a list of these opera- 
tions, blank spaces for the initials of the employees making the check, 
and in addition the secretary’s approval for payment should be shown. 
The invoice will now be vouchered, that is, the Voucher Check and 
the Voucher will be prepared at the same time on the typewriter. 
Inspection of the Check and Voucher will show that unlike most 
earlier types of voucher check, all of the material may be written on 
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