Which of the Following Is Not an Advantage of a Voucher

Multiple Choice

Which of the following is not an advantage of a voucher system?

A) several invoices may be included on one voucher,reducing the number of checks
B) disbursement vouchers may be pre-numbered and tracked through the system
C) the time of voucher approval and payment can be kept separate
D) it is a less expensive and easier system to administer than other systems