pers, and forward them to the principal for his approval. The
principal, in turn, will forward all approved requests for checks
to the bookkeeper in order that a check may be prepared.
 The proper accounting support mentioned heretofore, which
should be attached to the request for check by the activity spon-
sor, will usually be a vendor's invoice. When an activity sponsor
has forwarded a vendor's invoice with his (the sponsor's) signa-
ture of approval together with the request for a check to be
issued through the principal for payment, then, in all cases, the
bookkeeper should assume that the goods or services have been
received and that the prices and specifications appearing on the
vendor's invoice are correct. Where there is some dispute over
a price, this difference should be called to the attention of the
bookkeeper in a note attached to the request for check.

 Other Procedures and Transactions
Basic Records
 Pre-numbered duplicate or triplicate receipts should be used
as the means of recording cash received. These provide the basis
for entries in the receipts journal. By the same token, pre-num-
bered checks should be used in disbursing funds and providing
the basis for entries to the disbursement journal. Both the re-
ceipts and checks should be designed to show, in addition to the
usual information, the funds to which the charge or credit should
be made.
 Vouchers to support cash disbursements may be in the form
of printed check requisitions to be attached to the supporting doc-
uments such as invoices. The check requisition should show
to whom payment is made, the amount, a brief explanation,
and the fund to which it is to be charged. This information is, of
course, in addition to the invoice or statement showing the goods
or services to be paid.
 Illustrations of these forms and others that may be of help
in maintaining proper records will be found in Chapter 4 of this
manual.

Transfer Between Accounts
 To transfer between accounts, a request for a check should
be executed and forwarded to the bookkeeper as any regular