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Exactly as it implies..the document that caused the original entry, not a subsequent report that includes that entry. Easy example: The invoice from the vendor, say a utility bill, is a source document. The report from the Accounts Payable system that shows all utilities paid, regardless of format, is not. It is frequently meant to mean the actual original document itself...the actual piece of paper...however in recent years many auditors have agreed to accept electronic storage and retrieval systems for these documents...allowing large Cos in particular to maintain by photo/computer the record but destroy the paperwork and no longer have to have warehouses full of old paper...that no one could ever find anyway!

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"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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Primary source documents are documents that are created during the historical period and are written about the historical period. They are often based on observation.


Source documents provide evidence of business transactions and are the basis ofr accounting entries?

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The primary source for derivative classification is the original classified source document that contains the information to be classified. Derivative classification involves incorporating or paraphrasing classified information from these source documents into new documents.


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Accounting transactions from source documents are recorded in a?

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Original letters or documents, for example. A secondary source would be an essay, for example, about the original source.


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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