Accounting: What the Numbers Mean 9th Edition by Wayne W McManus, Daniel F Viele, David H Marshall

Exercise 29

For the following questions, circle the best response.

Which of the following is not an example of a source document?

a. Purchase invoice.

b. Chart of accounts.

c. Cash register tape printout.

d. Receipt from sales register at the point of purchase.

e. Check stub.

Step 1 of 2

A source document is the document in which data for a transaction is collected. This is the supporting document that is used when recording journal entries for transactions. Source documents can be items such as a purchase invoice, cash register printout, receipt from sales register, or check stub. The correct option is b i.e. chart of accounts.