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SOURCE DOCUMENTS

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38 views

SOURCE DOCUMENTS

documents

Uploaded by

patiencetinashemafumhwa
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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SOURCE DOCUMENTS

Source documents are original records that contain details of a financial transaction and provide
proof that the transaction occurred. They are essential for bookkeeping and accounting. Here are
some common examples:

1. Invoices: Issued when goods or services are sold on credit, detailing the amount due and
payment terms.
2. Receipts: Provided when payment is received, serving as proof of the transaction.
3. Purchase Orders: Document created by a buyer to request goods or services from a
supplier.
4. Credit Notes: Issued when goods are returned or when an overcharge is corrected,
reducing the amount due.
5. Debit Notes: Used to notify a supplier of returns or undercharges, increasing the amount
due.
6. Bank Statements: Summarize all transactions in an account over a certain period.
7. Cheques: Written orders directing a bank to pay a specific amount from the drawer’s
account.
8. Sales Orders: Confirmation of sale issued by the seller to the buyer.
9. Petty Cash Vouchers: Used for documenting small, day-to-day expenses paid from the
petty cash fund.
10. Timesheets: Record of hours worked by employees, used for payroll purposes.

These documents are foundational to maintaining accurate and reliable financial records. Want to
explore any of these documents in more detail?

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