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:
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- Definition of farm records and uses of farm records
- Types and uses of different farm records I
- Types and uses of farm records II
- Computer aided farm records and its benefits
- Definition of book keeping and examples of book kept for accounts
- Agricultural Science JSS3 Second Term Mid-Term Assessment
- Test
- Source documents for journals
- Journal preparation
- Meaning of stock exchange and people involved in stock exchange
- Primary roles of those involved in stock exchange
- Importance of stock exchange in agriculture
- Agricultural Science JSS3 Second Term Final Assessment
- Test
- Chapters 12
- Category JSS3
- Author ClassNotes Edu
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