The Voucher System is primarily used for:

The Voucher System is primarily used for controlling cash payments through authorized vouchers. This system provides a structured approach to manage payments, ensuring that each disbursement is backed by appropriate documentation. Vouchers serve as authorization for payment, helping to prevent unauthorized transactions and promote accountability within the organization.

When a payment is made, it is typically based on an approved voucher that documents the details of the transaction, such as the purpose, amount, and recipient. This control mechanism helps to maintain accurate financial records and reduces the risk of fraud or errors in cash disbursement processes. By utilizing the Voucher System, businesses can streamline their accounts payable processes, ensuring that all payments are tracked and properly authorized before being executed.

This function is essential for maintaining internal controls, which is a critical aspect of effective financial management. The other options do not directly relate to the primary purpose of the Voucher System, which focuses specifically on managing and controlling cash payments.