MARKING GUIDE FOR BUSINESS STUDIES J.S.S 2
1a. TYPES OF SOURCE DOCUMENTS
Invoice
Purchases order
voucher
Debit note
Credit note
Receipts
Cash register tape
Cheques
1b. Source documents are the original documents used to record the information about all business transactions. These are forms in which transactions are first recorded before they are posted to their respective books. The book keeper uses these documents to prepare accounts.
1c. Receipts: this is a document issued to the buyer by the seller to show that payment has been made for buying a particular goods or service. It is therefore, a legal proof of payment.
Share with your friends: |
