In accounting, a voucher is a document used by a companys accounts payable department to gather and file all of the supporting documents needed to approve the payment of a liability. It is essentially the backup document for accounts payable, which are the short-term bills owed by companies to vendors and suppliers. The voucher contains all of the supporting documents showing the money owed and any payments to a supplier or vendor for an outstanding payable. Some of the supporting documents in a voucher can include the suppliers invoice, amount owed, due date, general ledger accounts, and shipping receipts. Once the voucher is issued, it means that the invoice has been checked, and it has been confirmed that it needs to be paid. The voucher authorizes the payment of the invoice in one lump-sum that will be written on the balance sheet. The voucher and the necessary documents are recorded in the voucher register. The unpaid vouchers provide the detail for the total amount reported as vouchers payable or accounts payable. Vouchers are particularly important when an audit is performed, as they are used to justify and document the cash payments of the company.