Content Standard 3.3

Non-source Documents

Dokumen Bukan Sumber

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Explanation

In Content Standard 3.3 we study non-source documents (dokumen bukan sumber): business documents that are NOT used as the basis for double entries in the books of prime entry (journals) or the ledger. Unlike source documents such as invoices, debit notes, credit notes, receipts and vouchers, which are the basis of every accounting entry, non-source documents are used only for reference and checking. The two non-source documents you must understand for the examination are the Penyata Akaun (Statement of Account) and the Penyata Bank (Bank Statement).

A Penyata Akaun (Statement of Account) is a summary statement sent by the seller (supplier or creditor) to the buyer (customer or debtor) at the end of a period, usually monthly. It lists the opening balance owed, all invoices, debit notes and credit notes issued, payments received from the buyer, and the closing balance still outstanding. Its main function is to tell the debtor the total amount still owed and to remind it to pay. The buyer also uses it to check whether its own record of the creditor's account (Akaun Pemiutang) agrees with the seller's record.

A Penyata Bank (Bank Statement) is a statement issued by the bank to the account holder. It shows every transaction in the bank account for a period: money paid in (deposits), money paid out (withdrawals, cheques that have been cleared, standing orders and direct credits), bank service charges, interest, and the closing balance according to the bank's records. The main function of the Penyata Bank is to let the trader check and compare the bank's record against the Bank Account or the bank column of the business's Cash Book (Buku Tunai). This comparison helps detect errors and omitted items, and is the basis for preparing a Bank Reconciliation Statement (Penyata Penyesuaian Bank) later on.

Both are called non-source documents because the transactions they contain have ALREADY been recorded earlier using the original source documents. For example, a credit sale was recorded from the invoice, while a payment received was recorded from a receipt or a cheque counterfoil. If the Penyata Akaun or Penyata Bank were recorded again as double entries, the same transactions would be counted twice and the records would be wrong. So non-source documents are used only for checking, verifying and reference, not for making entries.

In short, SPM candidates must be able to tell the Penyata Akaun and the Penyata Bank apart in meaning and function, and know that both are non-source documents. You need this before studying Bank Reconciliation in Form 5 and before preparing Control Accounts. Candidates who cannot tell source documents from non-source documents often make entries that should never have been made.

Worked examples

Example 1: Statement of Account from a supplier

Kedai Runcit Sinar Maju buys goods on credit from Syarikat Bekalan Damai. On 30 September, Syarikat Bekalan Damai sends a Penyata Akaun to Kedai Runcit Sinar Maju showing: opening balance owed on 1 Sept RM800; Invoice No. 210 (5 Sept) RM1,200; Credit Note No. 25 (12 Sept) for returns RM200; Payment received (20 Sept) RM800; closing balance still owed RM1,000.

Note: this Penyata Akaun is NOT recorded as a double entry. The transactions in it were already recorded earlier by Kedai Runcit Sinar Maju using the original source documents. The credit purchase was recorded from the invoice: Debit Purchases RM1,200; Credit Syarikat Bekalan Damai (creditor) RM1,200. The return was recorded from the credit note: Debit Syarikat Bekalan Damai RM200; Credit Purchases Returns RM200.

Here the Penyata Akaun lets Kedai Runcit Sinar Maju check that the RM1,000 balance in the Syarikat Bekalan Damai (creditor) account in its ledger agrees with the balance claimed by the supplier. It also reminds the business to settle that balance.

Example 2: Bank Statement used to check the Cash Book

Perniagaan Perabot Indah receives its August Penyata Bank from its bank. It shows: a deposit of RM3,500, a cheque of RM2,000 issued by the business and cleared, a bank service charge of RM30, and a closing balance of RM6,470.

The deposit and the cheque had already been recorded by the business in the bank column of its Cash Book when the transactions occurred, based on the deposit slip and the cheque counterfoil (source documents). So the Penyata Bank is not recorded again line by line as double entries.

However, the bank service charge of RM30 may not yet have been recorded because the trader only learns of it from the Penyata Bank. After checking, the charge is recorded: Debit Bank Charges RM30; Credit Bank RM30. This shows the Penyata Bank works as a checking tool that helps detect omitted items, not as a primary source document.

Practice

State the meaning of non-source documents and give TWO examples of non-source documents.

Answer: Non-source documents are business documents that are not used as the basis for making double entries in the books of prime entry or the ledger, but are used only as reference and checking documents. This is because the transactions in them have already been recorded using the original source documents. Two examples are the Penyata Akaun (Statement of Account) and the Penyata Bank (Bank Statement).

Explain the function of the Penyata Akaun (Statement of Account) to the debtor (buyer).

Answer: The functions of the Penyata Akaun to the debtor: (1) it states the total balance still owed to the creditor at the end of the period; (2) it acts as a reminder for the debtor to make payment; (3) it allows the debtor to check whether the creditor's account (Akaun Pemiutang) in its ledger agrees with the creditor's record; (4) it helps detect any errors or omitted items such as an invoice or credit note not yet recorded.

Why is the Penyata Bank considered a non-source document and not a source document?

Answer: The Penyata Bank is considered a non-source document because the transactions shown in it, such as deposits and cheques issued, have already been recorded earlier in the bank column of the Cash Book (Buku Tunai) based on original source documents such as deposit slips and cheque counterfoils. If the Penyata Bank were recorded again as double entries, the same transactions would be counted twice and the records would be wrong. So the Penyata Bank is only used for checking and comparing with the Cash Book, not as the basis for an entry.

Compare source documents with non-source documents in terms of their use in the accounting process.

Answer: Source documents (e.g. invoices, receipts, debit notes, credit notes) are the basis of accounting entries; they are used directly to make double entries in the journals and ledger. In contrast, non-source documents (Penyata Akaun and Penyata Bank) are not used to make double entries; they are used only to check, verify and compare existing records. For example, an invoice is the basis for the entry Debit Purchases and Credit Creditor, but the Penyata Akaun is used only to confirm that the creditor's balance is correct.

Exam tips

Key terms

Non-source Document (Dokumen Bukan Sumber): A business document not used to make double entries, only for checking and reference; e.g. the Penyata Akaun and Penyata Bank.
Statement of Account (Penyata Akaun): A summary statement sent by the creditor/seller to the debtor/buyer showing the balance owed for a period.
Bank Statement (Penyata Bank): A statement issued by the bank to the account holder showing all transactions and the balance in the bank account.
Cash Book (Buku Tunai): The book recording all cash and bank receipts and payments; its bank column is compared with the Penyata Bank.

Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4

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