A disbursement voucher contains

A

the net payment amount after deducting applicable discounts and allowances.

B

the general ledger accounts to be debited.

C

a list of outstanding invoices.

D

All of the above are correct.

A

the net payment amount after deducting applicable discounts and allowances.

Explanation:

It is a document or form made to authorize the writting of a check in favor of a third party. the departmetn in charge will approve the payment and emit this document for the net amount that is, free of discount allowance or adding adidtional charges or freights.

The correct answer is letter "D": All of the above are correct.

Explanation:

A disbursement voucher is a sort of check given after goods are sold or services are rendered to individuals or other entities. Disbursement vouchers could be issued as payments - partial or total, reimbursements, or advances. Disbursement vouchers must come along with the invoice of the vendor indicating the items being exchanged and their costs.

Thus, disbursement vouchers can include payments and discounts - if any, the general ledgers accounts to be debited, and a list of outstanding invoices.