[Year]

Source Documents
Source Documents are the original record containing the details to substantiate a transaction
entered in an accounting system.

1
[Year]

Types of Source Documents

Purchase Order – a commercial document and first official offer issued by a buyer to a seller,
indicating types, quantities, and agreed prices for products or services.

The Book of Original Entry used for Purchase Orders are Purchase Journals.

2
[Year]

Invoice – is a list of goods sent or services provided, with a statement of the sum due for these; a
bill.

The Book of Original Entry used for Invoices are Sales Day Books/ Purchases Day
Books.

3
[Year]

Cheque – an order to a bank to pay a stated sum from the drawer’s account, written on a
specially printed form.

The Book of Original Entry used for Cheques are Cash Books.

4
[Year]

Receipt – a written acknowledgment of having received, or taken into one’s possession, a

The Book of Original Entry used for Receipts are General Journals.

5
[Year]

Credit Note – a receipt given by a shop to a customer who has returned goods, which can be
offset against future purchases.

The Book of Original Entry used for Credit Notes are General Journals.

6
[Year]

Debit Note – a commercial document issued by a buyer to a seller as a means of formally

The Book of Original Entry used for Debit Notes are General Journals.

7
[Year]

Pay-in Slip – a deposit check or cash in one’s bank account one must customarily fill out a
slip to show the number of one’s account, the date and the details of the deposit.

The Book of Original Entry used for Pay-in Slips are Cash Books.

8
[Year]

Petty Cash Voucher – a small form that is used to document a disbursement (payment) from
a petty cash fund. Petty cash vouchers are also referred to as a petty cash receipts and can be
purchased from office supply stores.

The Book of Original Entry used for Petty Cash Vouchers are Petty Cash Books.

9
[Year]

Cash Memo – a document stating cash received for the goods sold. It is a paid bill for cash sales.

The Book of Original Entry used for Cash Memos are Cash Books.

10
[Year]

Withdrawal Slip – a small paper form which has to be filled in before making a withdrawal of
money from a bank, building society, etc. The teller should check the signature on the
withdrawal slip.

The Book of Original Entry used for Withdrawal Slips are Cash Books.

11
[Year]

Quotations – a formal statement setting out the estimated cost for a particular job or service.

The Book of Original Entry used for Quotations are General Ledgers.

12
[Year]

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