when the shipment is received the contents of the shipment are compared with the purchase order to ensure that the shipment matches what was ordered the restaurant completes a shipping receipt to document the process and the shipping receipt is compared with the vendor s invoice 
the voucher which is a cover page that explains the attached documents includes the purchase order shipping receipt and invoice the purchase amount is added and recorded to accounts payable on the balance sheet until paid the owner reviews all the voucher information before signing a check the voucher also includes the general ledger accounts used to record the transaction the restaurant for example can debit the meat inventory account and credit the cash account to record the payment the receipt of payment and the date are recorded to show that the voucher has been paid accounts payable will reflect the lower balance due to the invoice being paid assuming there are no additional payables generated 