Source Documents

A written order to a bank authorizing the bank to pay an amount of money to the person named on it.

• Check

• Receipt

• Paying-in slip

• Payment Voucher

Accounting source documents normally issued to acknowledge that money has been received by one party from another. It will typically show particulars of the money received, including the parties to the transaction, the date, and the amount of money.

• Paying-in slip

• Statement

• Receipt

• Credit Note

Accounting source documents used to deposit money into a bank account. It shows details of the coins, notes and cheques deposited with the bank, the account details, and the date

• Debit Note

• Credit Note

• Payment Voucher

• Paying-in slip

Accounting document which is an authorizing document for a payment. It can be for any form of payment such as petty cash expenses, wages and salaries, or a payment on a vendors account in the accounts payable ledger

• Credit Note

• Statement

• Payment Voucher

• Invoice

Accounting document which is issued by a seller to a buyer. This tool will show details of all the invoices and credit notes issued by the seller, together with details of payments received from the buyer.

• Statement

• Credit Note

• Delivery Note

• Purchase order

It does the opposite of an invoice. If a seller sells goods to a buyer on account, and the buyer returns some of the goods to the seller, then the seller will issue this document. It will typically show particulars of the goods returned, including the parties to the transaction, the date, quantity, and amount of credit.

• Check

• Credit Note

• Debit Note

• Receipt

Accounting source document which is prepared by the buyer to show that goods have been returned to the seller and to reflect the fact that, in the books of the buyer the seller’s account have been debited (the amount the buyer owes the seller has been reduced).

• Delivery Note

• Invoice

• Purchase order

• Debit Note

It will typically show particulars of the goods or services sold, including the parties to the transaction, terms of payment, the date, quantity, and price.

• Invoice

• Delivery Note

• Purchase order

• Credit Note

This document sometimes referred to as goods dispatched notes, are accounting source documents prepared by the seller to show that goods have been delivered to the buyer.

• Purchase order

• Debit Note

• Delivery Note

• Check

Accounting source documents issued by a buyer to a seller setting out details or the goods or services the buyer is ordering from the seller. A contract is formed when the seller accepts the purchase order.

• Check

• Purchase order

• Receipt

• Statement