A voucher system is a series of prescribed control procedures

A) to check the credit worthiness of customers.
B) designed to assure that disbursements by check are proper.
C) which eliminates the need for a sales journal.
D) specifically designed for small firms who may not have checking accounts.

A voucher system is designed to ensure that disbursements by check are proper. It involves a series of prescribed control procedures, such as requiring approval and documentation for each payment, and matching invoices to purchase orders and receiving reports. This helps to prevent errors, fraud, and unauthorized payments. While credit checks and sales journals may be part of a company's overall accounting system, they are not specifically related to a voucher system. The voucher system is applicable to all sizes of companies, not just small firms without checking accounts.