What are source documents and books of original entry in accounting?

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Book-keeping records are crucial in business for analyzing and interpreting performance. These records rely on documentary evidence, which is found in source documents.

A source document is any document from which information is extracted and recorded into the books of accounts. It acts as proof that a transaction actually occurred. These documents are filed for future reference.

One type of source document is a cash receipt. This document provides evidence that cash has been received or paid. It is used to record transactions in the cash book. Cash receipts are typically issued in duplicate or multiple copies; the original is given to the person making the payment, while a copy is retained by the receiver. Both parties use their respective copies to record the transaction. Businesses like supermarkets often use cash register machines to generate cash receipts, with a copy kept by the machine and the original given to the customer.