: a system of accounting in which a voucher (as for an account payable) is prepared usually with supporting documents attached for each transaction or a series of transactions affecting a single account and when approved is entered in a voucher register
* * *1. Accounting. a procedure for controlling disbursements by means of vouchers.2. Also called voucher plan. Educ. a plan in which each school-age child receives a publicly funded entitlement worth a fixed amount of money with which his or her parents can select a participating public or private school.[1880-85]
* * *voucher plan or voucher system,U.S. a system for alotting tax revenues in the form of redeemable certificates which a parent can apply as tuition in a private school.
Useful english dictionary. 2012.
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