Identify source documents related to Books of Original Entry

. Transaction authorized and takes place. Book of Original Entry

Source documents
1. Sales Invoice 1 2
Sales Purchases
2 Purchase Invoice Book Book
3. Debit Note
OK 4. Credit Note
Credit
sales of
Credit
purchases
5. Bank Pay-in stock of stock
slips, cheque
counterfoils,
Cash Receipts
and Bills. 3 4
6. Petty Cash Returns Returns
Outward Inwards
Voucher
Book Book
7. Correspondence
containing other Stock
financial returned Stock
information to returned
suppliers by
customer
s
5 6
Cash Petty 7
Book Cash General
Book Journal
Cash and
bank Small
transaction Payments and Record all
receipts other
transactions