Voucher numbers are assigned ___ at the beginning of each fiscal year?

Voucher numbers are assigned ___ at the beginning of each fiscal year?

• A. Randomly
• B. Monthly
• C. Sequentially
• D. Consecutively

Answer: (D)

Voucher numbers are issued consecutively at the start of each fiscal year to create a clean, unbroken sequence that uniquely identifies every voucher. Beginning the year with a fresh, one-per-voucher progression ensures there are no duplicates and makes auditing and reconciliation straightforward. Consecutively means there are no gaps between numbers, which is essential for reliable tracking. Randomly would break traceability, monthly resets would disrupt annual tracking, and while sequentially implies order, it doesn’t explicitly guarantee a gap-free run the way consecutively does.

Voucher numbers are issued consecutively at the start of each fiscal year to create a clean, unbroken sequence that uniquely identifies every voucher. Beginning the year with a fresh, one-per-voucher progression ensures there are no duplicates and makes auditing and reconciliation straightforward. Consecutively means there are no gaps between numbers, which is essential for reliable tracking. Randomly would break traceability, monthly resets would disrupt annual tracking, and while sequentially implies order, it doesn’t explicitly guarantee a gap-free run the way consecutively does.