It is a source document that is mainly used in making records in the cash journals cash book, cash accounts or bank accounts.

Documentation of source data is necessary for the reconstruction, evaluation, and validation of clinical findings, observations, and other activities during a clinical trial. Quotation. In other words, it’s a physical or electronic document that lists the details of a transaction and is used by the accounting department to journalize accounting information. Standard Operating Procedure: SOURCE DOCUMENTATION Purpose The purpose of this standard operating procedure (SOP) is to provide guidance to research personnel when a system of records is established. The identification and use of 'source documents' in accounting - Foundation level Source documents is an accounting terms to describe the original records that contain the details that substantiate the financial transactions that are entered into the internal accounting system of a business. Every publicly traded company must release their financial statements each year. Cash Memo: Sales and purchases are the main features of any business enterprise.

•A list of all authorized data originators should be developed and maintained by the sponsor and site. General Accepted Accounting Principles Generally accepted accounting principles, or GAAP as they are more commonly known, are rules for the preparation of financial statements. Source Documents Electronic Source Documents/Data •eSource documents and eSource data can come from a variety of activities and places. CHAPTER FOUR SOURCE DOCUMENTS AND BOOKS OF ORIGINAL ENTRY 4.0 Learning Objectives At the end of this chapter candidates should be able to: Know the role of source documents Know the nature and functions of books of original entry Prepare day books and Journals Transfer from the books, of original entry to the relevant ledgers Know the effect of trade discount and value added tax (VAT) on … A cash sales slip is a business form showing the details of a transaction in which goods or services are sold to a customer for cash. This requirement imposes a responsibility to ensure that the recorded transactions can be traced back to the source documents. Cash memo is a source document in which all transactions pertaining to cash sales […] Source documents powerpoint. They act as evidence that the transaction actually took place. Accounting Source Documents The start of the bookkeeping process begins with accounting source documents - the paperwork. Accounting Source Documents Example of a receipt In the context of accounting , a " source document " is any form of paper record that is produced as a direct consequence of a financial transaction, and as a result, is evidence that the transaction has taken place. Types of Accounting Source Documents. A sales invoice is a business form showing the details of a transaction in which foods or services are sold on accounts, usually there is an original and several copies. Source Documents and the Audit Trail.