Chapter 4: Source Document & Book of Prime Entry

• Sales Invoice


  evidence that credit sales has occurred
• Purchase invoice


  evidence that a credit purchase has occurred
• Sales credit note

  issued when a credit customer returns goods
• purchase credit notes

  received when a business returns goods sold on credit to a supplier
• Cheque counterfoils


  evidence that a business has issued a cheque - a business has given somebody money
• Paying in counterfoil


  is evidence of the cash and cheques a business pays into a bank
• cash receipt


  evidence of payment of cash
• till roll


  evidence of cash sale/ record evidence of transactions at the till
• bank statement 


  evidence of direct debits, standing orders, BACs, credit transfers and bank charges