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Worksheets

Source Documents

Total questions: 15

Worksheet time: 9mins

Name
Class
Date
1.

From the options below, kindly pick the types of source documents.

a)

Vouchers

b)

Invoices, receipts, bank statements, purchase orders, delivery notes

c)

Balance sheets

d)

Tax returns

2.

Explain the importance of source documents.

a)

Source documents are important because they provide evidence of transactions, help verify financial records, track the flow of money, and ensure compliance with regulations.

b)

Source documents are only needed for tax purposes and have no other significance.

c)

Source documents are only used for personal record-keeping and have no impact on business finances.

d)

Source documents are irrelevant and unnecessary for financial transactions.

3.

Provide an example of a source document.

a)

A recipe for a homemade cake.

b)

An invoice for the purchase of office supplies.

c)

A map of a hiking trail.

d)

A personal diary entry.

4.

State the source document:

Undercharged a credit customer for goods sold

a)

Invoice

b)

Credit Note

c)

Receipt

d)

Debit Note

5.

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.

a)

Paying-in slip

b)

Statement

c)

Receipt

d)

Credit Note

6.

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

a)

Cheque

b)

Receipt

c)

Paying-in slip

d)

Payment Voucher

7.

A source document is

a)

Where transactions are recorded after recording into the prime entry books

b)

Where transactions are recorded at last

c)

Not an evidence to prove that the transaction occured

d)

The origin of the information that is recorded into the accounting books

8.

From the following which is not a source document

a)

receipt

b)

sales day book

c)

cheque

d)

Credo note

9.

Araoluwa sold an old computer from the business and received 300 naira cash. The document she will issue will be ____________.

a)

receipt

b)

payment voucher

c)

invoice

d)

remittance advice

10.

Humble David, a supplier, has undercharged his customer by $20. The document issued by Humble David will be a ____________.

a)

invoice

b)

credit note

c)

debit note

d)

receipt

11.

An evidence of payment for goods or services is _______

a)

Cash book

b)

Credit note

c)

Invoice

d)

Receipt

12.

All these are parties to a cheque except

a)

Drawee

b)

Drawer

c)

Cashier

d)

Payee

13.

A paper instructing the bank to pay a specific amount from the person’s account to the person in whose name the paper has been made is called a _________________________

a)

Cheque

b)

Lender

c)

Borrower

14.

The drawer is

a)

the bank on which the cheque is drawn

b)

the person to whom the cheque is payable

c)

the person who signs the cheque and orders payment

d)

the person who is ordered to pay the amount on the cheque

15.

How many parties are there in a cheque?

a)

1

b)

2

c)

3

d)

4