Which of the following is not a source document?
The correct answer is: D
Explanation
A source document is an original document that contains the details of a business transaction. That is, it contains all the information on the goods and services bought, sold, or paid for by a business.
The most common documents are:
- Checks.
- Invoices.
- Receipts.
- Credit memos.
- Employee time cards.
- Deposit slips.
- Purchase orders.
From the options above, a cashbook is a not a source document rather, it is a book used in recording the cash transactions of a business.