Source Document
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Business Documents as a Source of Information
MS: Dokumen Sumber · EN: Source Document · ZH: 原始凭证
Meaning
A source document is a business document that serves as the basis or proof for recording a transaction in the books of prime entry. Every accounting entry must be supported by a valid source document. Examples include the invoice, receipt, debit note, credit note and voucher.
Example
Indah Furniture Enterprise receives a receipt for rent paid of RM800; the receipt becomes the source document for recording the rent transaction in the General Journal.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4