Which of the Following Is Not True of a Voucher

Multiple Choice

Which of the following is not true of a voucher system?

A) All expenditures such as rent and interest would first be credited to Vouchers Payable before payment is made.
B) Transactions are first entered in the voucher register,then payment is made in the voucher register.
C) The check register replaces the cash receipts journal.
D) Either A or B would be correct.