WAEC Financial Accounting 2012 Question 4

Question 4

Source Documents

Which of the following is not a source document?

  1. A.Journal proper
  2. B.Sales invoice
  3. C.Debit note
  4. D.Credit note
Show the answer and explanation

Answer: A (Journal proper)

Explanation

Invoices, debit notes and credit notes are the documents from which entries are made. The journal proper is a book of original entry, not a source document.