Source documents

This document is used to deposit money into

the bank account of the business ...

• Bank deposit slip

• Cash register roll

• Receipt

• Invoice

These documents are used to record money

received from customers for cash sales of stock to

them.

• Cash register roll

• Cash receipt

• Original invoice

• EFT

These documents are issued for credit sales of

goods to customers.

• Receipt

• Cash register roll

• Original receipt

• EFT

These documents are used as proof when suppliers are paid for

amounts owed to them, internet transfers from

Business’ bank account.

• Cheque

• Petty cash voucher

• Invoice

• EFT

These documents are received from creditors for

goods bought on credit by the business.

• CRR

• Invoice

• EFT

• Receipt

These documents are used to put through various

entries in the General Journal, e.g. writing off bad

debts.

• Credit note

• Debit note

• Journal voucher

• Invoice

These documents are used when goods are

returned to creditors.

• Debit note

• Credit note

• Receipt

• Invoice

These documents are used when goods are

returned by debtors.

• Debit note

• Credit note

• Invoice

• EFT

When money is taken from the petty cash to pay for something.

• CRR

• Receipt

• Petty cash voucher

• EFT

The source document that will be used to record the money received for rent income that is paid directly into the business' bank account by the tenant.

• Receipt

• EFT

• Bank statement

• Cash register roll