Voucher System – Internal financial control system for cash or check payments that relies on vouchers to (1) establish the propriety of transactions, (2) establish the amount being paid, and (3) name the ledger account(s) in which the transaction is to be recorded.

Voucher Check – A specific type of check which includes a segment (known as the voucher) which details the reason or purpose for the check. The voucher would include explanations of the payment.

Full Cost Accounting  –  Accounting which recognizes economic, environmental, health, and social costs of an action or decision.