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source documents

What is a source document?

List of source documents in accounting-
Canceled check
Cash register receipt
Computer-generated receipt
Credit memo for a customer refund
Employee time card
Deposit slip
Purchase order
The source document is essential to the bookkeeping and accounting process. It is the evidence that a financial transaction occurred. If a company is audited, source documents back up the accounting journals and general ledger as an indisputable audit trail.