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Voucher System
A control mechanism in accounting that uses vouchers to record transactions and control disbursements.
Periodic System
Another term for the periodic inventory method, emphasizing its cyclical approach to inventory management and cost determination.
Voucher System
A control mechanism in accounting where vouchers are used to authorize the disbursement of cash and record financial transactions.
Net Method
A method of recording purchases or invoices at their net price after deducting any purchase discounts.
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