Source Documents


These are documents from which transactions posted into the books of accounts are extracted. As business transactions are carried out on daily basis, they are entered into the source documents before posting can be made to the books of accounts
Examples of source documents include:
a) Receipts
b) Deposit slips
c) Payment vouchers
d) Cheque stubs
e) Sales invoices (or sales bills)
f) Purchases invoices
g) Credit notes
h) Debit notes
i) Purchases order
j) Bin cards
To get the full message on each of the list above, click on the desired item.

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