Commercial source documents (sales invoices, credit notes, receipts, payment vouchers), and the six specialized books of original entry (Sales Day Book, Purchases Day Book, Returns Books, Cash Book, and General Journal).
Topic 4: Source Documents and Books of Original Entry 1. Introduction & Learning Outcomes Financial accounting entries are never invented from memory; they are substantiated by verifiable documentary evidence known as Source Documents. These documents are first logged in chronological order into Books of Prime Entry (Journals or Day Books) before posting into ledger accounts. Learning Outcomes...…
Upgrade to Unlock