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Purchases Journal & Cash Payments Journal.Also called as Specialized Jounal Entries. Purchases Journals record transactions that involve purchases on credit. Source documents here would probably be invoices. The purchase of inventory on credit is recorded in the purchases journal. Cash Receipts Journal record transactions that involve payments received with cash Source documents would probably be receipts and cheque butts.
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The term you might be looking for is the "journal".
When a business transaction occurs then documents is called source document. Examples of source documents are: 1. cash receipt 2. cancelled check 3. Invoice sent or received 4. Employee Time sheet
It depends. If it is your journal, or you are quoting from a journal you have actually seen, then no. A secondary source would be a newspaper report of that journal entry, for example. Unless the journal entry is stating something read or seen elsewhere, then it WOULD be a secondary source.
Formal source of information=Formal source of information is the information gathered directly from the respondent and includes questionnaires, observations,etc Informal source of information=It consists of a external records like trade journal, policy documents,newspapers,magazine, etc and internal records .
Yes.
"Source documents" are the original documents that were generated concerning some issue, rather than documents that are derived or transcribed from other documents. Source documents would be things like census forms, letters, or invoices, and not genealogies or histories compiled from other books, or spreadsheets.
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