Understanding source documents
Started 26 days ago
Accounting — HKDSEHKDSE
- Session:
- Understanding source documents
- Primary topic:
- Source documents
- Level:
- Foundation
- Mastery:
- Likely strong78%
Conversation
You
What counts as a source document?
StudyPath
Invoices, credit notes, debit notes, receipts, cheque counterfoils and bank statements. Each one is evidence that a transaction happened, and each one feeds a specific book of original entry — sales invoices to the sales day book, credit notes to the returns inward day book, and so on.
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