Source documents: purchase invoices, sales invoices, credit notes, cheque counterfoils, till rolls, cash receipts, paying-in slip counterfoils, bank statements
Source documents are the original paper or digital records that prove a transaction happened. Each type of transaction produces a different document — for example, a sale produces a sales invoice.
Real World
When Amazon receives a delivery of stock from a supplier, the supplier sends a purchase invoice confirming what was delivered and the amount owed — this document triggers Amazon's bookkeeping entry.
Exam Focus
List questions require the exact document name; 'receipt' alone will not earn marks — use the precise AQA terminology.
Essay Framework
Use PEEL to structure every paragraph. Tap each step for guidance and an example.
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