Source documents for journals

Agricultural Science JSS 3 Second Term

WEEK 6

Source documents for journals

Performance Objectives

    1. List source documents.

    2. State importance of source documents.

Content

Financial transactions cannot be recorded or kept without documents therefore, the various documents that provide the information based on which book-keeping records are kept are referred to as SOURCE OF DOCUMENTS or ORIGINAL DOCUMENTS. These documents serve as evidence of agricultural business activities, thus they are usually issued when a transaction is taking place be it in cash or on credit.

In other words, the source of documents provide detail information for the preparation of the book (book-keeping records).

In agricultural business transactions, some of the documents commonly used include:

1. Invoice: An…