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Source Documents and Books of Original Entry
Principles of Accounts · JC 1 · The Roles of Accounting and the Accounting Information System · 1.º Período

Source Documents and Books of Original Entry

Identify the flow of accounting data from source documents to the books of original entry and the general ledger.

MOE Syllabus OutcomesSEAB 9755 LO 2.3: Source documentsSEAB 9755 LO 2.4: Books of original entry

About This Topic

Identify the flow of accounting data from source documents to the books of original entry and the general ledger.

Key Questions

  1. What is the purpose of various source documents like invoices and credit notes?
  2. How are transactions recorded in special journals?
  3. How does the cash book function as both a journal and a ledger?

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Edited by Adriana Perusin, Editor-in-Chief, Flip Education