Question

Which of the following is not a source document?

A) Purchase orders.
B) Bank statements.
C)Sales receipts.
D) Ledgers.
E) Bills from suppliers

Answer 1

Ledgers are not a source document; they are records that summarize and classify transactions from source documents.

Step-by-step explanation:

The source document in accounting is the original record containing the details to substantiate a transaction entered in an accounting system. The following are examples of source documents:

• Purchase orders
• Bank statements
• Sales receipts
• Bills from suppliers

Ledgers, on the other hand, are not a source document but rather a record of the summaries of transactions which are classified and transferred from the source documents.