AGRICULTURAL SCIENCE JS 3

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Chapter 5 – Book-keeping

Sources Documents

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Sources Documents

These are documents in which original business transactions are first recorded before been transferred into subsidiary books of account.

Examples of Source Documents

Examples of source documents are:

  1. Sales invoice
  2. Purchase invoice
  3. Returns inwards
  4. Returns outwards
  5. Credit notes
  6. Debit notes
  7. Receipt for Payment Made
  8. Vouchers

Sales invoice

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