Beruflich Dokumente
Kultur Dokumente
Quarter 2
a business paper from which information is obtained for a journal entry is called source documents
Businesses file and keep their source documents so they cab verify details of each
• a business form ordering a bank to pay cash from a bank account is called a check
- left side of the check is check stub : this part is used to journalize the transaction by check
• A form describing the goods or services sold, the quantity, the price, and the terms of sale is
called an invoice
• An invoice used as a source docket for recording a sale on account is called a sales invoice
(also called sales ticket, sales slip)
• A business from giving written acknowledgement for cash received is called a receipt
• A form on which a brief message is written to describe a transaction is called a memorandum. It
is used when the accountants don’t have another source document or when additional
explanation is needed about a transaction EX. if you forget to ask for the receipt or lost it
• calculator tapes are used by smaller businesses that have very few transactions to record.
- used to record cash sales each day
- the calculator tape number is the date of the sales