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1. Business studies

2. 
Source documents are the first source of information from which the accounting books are
prepared.
TYPES OF SOURCE DOCUMENTS
 Purchase order: is a document which describes the goods to be bought, the quantity, the
delivery date to the purchaser, the unit price of the items and the address of delivery, if
different from the purchaser’s address.
 Invoice: is a document which gives comprehensive summary of transactions involving
sales or purchases of good.
 Debit Note: is a document sent by the seller whenever the buyer has been undercharged on
the invoice.
 Credit Note: is a document is sent by the seller whenever the buyer has been overcharged
on the invoice.
 Cash Register: is a book which contains the summary for the cash received at the end of a
business day.
 Cheque: is a written order from an account holder to a bank to pay a specified sum of
money to the person whose name is on it.
 Receipt: is a document issued to the buyer by the seller that a sum of money has been paid
in respect of goods bought.
Source documents