Accounting Document

Direct Charge Voucher (DCV)
A prime document utilized to record purchases of parts and materials that are directly chargeable to specific jobs or processes, bypassing the organization's stores. The document specifies item descriptions, commodity codes, item values, and corresponding accounting or cost codes.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.