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JAMB Principles of Accounts 1995 Question 4

Question 4

Source Documents

Which of the following accounting records are source documents?

  1. A.Journals and ledgers
  2. B.Sales invoice and cash book
  3. C.Cash book and debit note.
  4. D.Sales invoice and debit note.
Show the answer and explanation

Answer: D (Sales invoice and debit note.)

Explanation

Source documents are the original papers for a transaction, such as invoices and debit notes; journals, cash books and ledgers are records made from them.