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Receipt

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Business Documents as a Source of Information

MS: Resit · EN: Receipt · ZH: 收据

Meaning

A receipt is a source document issued as proof of the receipt of cash or payment from a customer. It shows the amount received, the date and the purpose of payment. The receipt forms the basis for recording cash received in the cash book.

Example

Selera Food Stall receives a cash payment of RM150 from a debtor and issues a receipt; this receipt is recorded on the debit side of the cash book.

Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4

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