Source Documents

Source Documents

A source document is a business paper that shows the nature of a transaction and provides all of the information needed to account for it properly. 

Cash Sales Slip

• A business paper showing details of a cash transaction for goods or services

Bank                                                    35.90              
   Revenue                                                       35.90
Cash sales slip 1234

Sales Invoice

• A sale of goods or services on account

AR – S&S Boatworkers                                 835.70
   Sales                                                             835.70
Sales invoice 7198

Point of Sale Summaries

• A computerized sales register that allows funds to be exchanged electronically

Bank                                                    734.18
   Sales                                                             734.18
Point of Sale Summary

Purchase Invoice

• Source document representing a purchase of goods or service on account

Equipment Repairs                              241.50
    AP – General Engineering                          241.50
Purchase invoice 4123

Cheque Copy

AP – Sterling Pairs                              1802.90
   Bank                                                             1802.90
Payment of account:  Cheque copy 01011

Cash Receipts Summary

Daily report of cash transactions (multiple transactions)

Bank                                                    2142.24
   AR – A. Baldwin                                         375.00
   AR – F. Perri                                                            965.00
   AR – Pier 10 Marina                                                801.72
Cash receipts summary