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Source Documents and Books of Original Entry - Business Studies Form 4



A source document is a written proof that a business transaction has taken place between a buyer and a seller.


A book of original entry is where transactions are recorded as they occur.

INTRODUCTION

When business transactions take place, it is important that they be supported by source documents. These source documents act as basis for recording in the books of original entry.

Click on play button to observe when a source document is issued.



Click on play button to view business transactions

and some documents used.






Click on the play button to view various pages of a journal.



Click on the play button to view how information is recorded in the journal.





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