VS
Bookkeeping Fundamentals: Double Entry & Petty Cash Imprest System 📊
JSS 1 - 3Recording Transactions and Petty Cash•Module 1 • Lesson 2•Est. 20 mins
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Section 1 of 3
Source Documents: Proof of Every Transaction 🧾
### No document, no transaction!
In accounting, every transaction must have physical or digital evidence:
* **Invoice**: A bill sent to a buyer showing goods sold on credit and amount owed.
* **Receipt**: Written acknowledgment that payment in cash or bank transfer was received!
* **Petty Cash Voucher**: A small slip authorizing payment for minor daily office expenses (e.g. postage stamps, broom, tea supplies).
Core Takeaway: Source documents provide audit proof for every financial entry in bookkeeping.
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Dr. (Mrs.) Adebayo
Senior Secondary & WAEC/JAMB Senior Fellow
Teacher Emeka•12:25 PM
Good day, scholar. 📚 I am Dr. Adebayo. Our mission is academic excellence and mastery of your senior secondary curriculum for top grades in WAEC and JAMB.