Business Document
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Business Documents as a Source of Information
MS: Dokumen Perniagaan · EN: Business Document · ZH: 商业单据
Meaning
A business document is a written record that supports and proves that a business transaction has taken place. It acts as the source of information for recording transactions in the accounting books. Business documents are divided into two types, namely source documents and non-source documents.
Example
When Maju Grocery Store sells goods on credit, it issues an invoice amounting to RM500 as a business document to prove that the sale took place.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4