This program is used to book purchases that do not have a supplier. Examples are Staff claims for petrol, toll, etc.
The purchases (mostly expenses) are directly booked and the total amount is paid by cheque, bank, or cash. In V3 cheque was the only payment method, we are now adding cash as well.
Remarks: Manual cheque payment is not advisable to use if you want to post the expenses in the correct month. Because sometimes the expenses belong to October but you are only able to pay it in November. Unless the expenses have been posted/booked in General Ledger as an Accrual. In that case, you do not select an expense account but you use the proper accrued account. If you made a mistake using a manual payment, the only way to correct it, is to void the cheque (using cancel payment) and do it again.