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бухгалтерский учет
система учета на основе ваучеров (система контроля над расходованием денежных средств, выпиской чеков и принятием других обязательств, основанная на использовании оправдательных документов (ваучеров) для принятия обязательств к учету и оплате)
Смотрите также
A school voucher, also called an education voucher in a voucher system, is a certificate of government funding for students at schools chosen by themselves or their parents. Funding is usually for a particular year, term, or semester. In some countries, states, or local jurisdictions, the voucher can be used to cover or reimburse home schooling expenses. In some countries, vouchers only exist for tuition at private schools.
A 2017 review of the economics literature on school vouchers concluded that "the evidence to date is not sufficient to warrant recommending that vouchers be adopted on a widespread basis; however, multiple positive findings support continued exploration". A 2006 survey of members of the American Economic Association found that over two-thirds of economists support giving parents educational vouchers that can be used at both government-operated and private schools, and that support is greater if the vouchers are to be used by parents with low incomes or children in poorly performing schools.