Non-Source Document
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Business Documents as a Source of Information
MS: Dokumen Bukan Sumber · EN: Non-Source Document · ZH: 非原始凭证
Meaning
A non-source document is a business document that is not used as the basis for recording transactions in the books of prime entry. It is used for the purposes of checking, summarising and reconciling records. Examples of non-source documents are the statement of account and the bank statement.
Example
Ilmu Bookshop receives a monthly statement of account from a supplier and uses it to check the balance owed, not to make new entries.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4