Which of the following is not a source document?

The journal paper is not a source document. Source documents are documents that provide evidence of a transaction, such as a sale or purchase. They are used to record financial transactions in accounting records. Examples of source documents include sales invoices, debit notes, and credit notes. The journal paper, on the other hand, is a document used to record journal entries, which summarize and classify financial transactions. It is not a source document because it does not provide evidence of a specific transaction.