Introduction of Documents as Information Sources

1. Business documents are written evidence that a transaction has taken place.
2. The information contained in the business documents serves as the basis for recordings in the Books of Original Entry.
3. Business documents must be comprehensive and should be filed systematically for future reference.
4. The types of local business documents are:
(a) Question Letter
(b) Answer Letter
(c) Purchase Order
(d) Delivery Note
(e) Invoice
(f) Debit Note
(g) Credit Note
(h) Check and Check Section
(i) Receipt
(j) Statement of Account
(k) Memo
(l) Cash Bills/Receipt Slip
(j) Payment Voucher