Which of the following accounting records are source documents?
Answer Details
Source documents are the original records that support the transactions recorded in an accounting system. They provide evidence of the transactions and serve as the starting point for the accounting process.
In the options given above, the sales invoice and cash book are considered source documents. A sales invoice is a document that is issued by a seller to a buyer, indicating the products or services sold, their prices, and the terms of payment. The cash book is a record of all cash receipts and payments, including sales and purchases. These documents provide evidence of the transactions and serve as the basis for the entry of transactions in the journal and ledger.
On the other hand, a debit note is a document used to request a correction to an error made in a previously recorded transaction, while a journal and ledgers are records used to summarize and classify transactions recorded in source documents. They are not considered source documents because they are derived from the information in the source documents.