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 Form 4 Business Studies lessons: Source documents and books of original entry

Source documents: Definition and examples

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Answer Text:
Source Documents:
These are business documents which provide information used to make entries in the books of accounts.
Examples of source documents include:
-invoices
-cash sale receipts/slips
-credit notes -debit notes
-Payment vouchers
-Statement of affairs
-Remittance advice note NB : information from sources is first recorded in the books of original entry and later posted to the ledger.


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