1. Source Documents (Textbook pages 184-193
Chapter 6
Source Documents
(Textbook pages
What is it?

2. Source Document – Cash Sales Slip
A cash sales slip
Accounting Entry: Debit Credit
Example of a cash sales slip on pg 185.

3. Source Document – Sales Invoice
A sales invoice is
Accounting Entry: Debit Credit
Example of a sales invoice on pg 186 Fig. 6.5.

4. Source Document – Point of Sale (POS) Summaries
Debit and credit cards are often used to pay for transactions.
A point of sale terminal
Accounting Entry: Debit Credit
Example of a point of sale summary pg. 187 Fig 6.6

5. Source Document – Purchase Invoice
A purchase invoice is
Accounting Entry: Debit Credit
Example pg. 188 Fig 6.7

6. Source Document – Cheque Copy
A cheque copy is
Accounting Entry: Debit Credit
Example pg. 189 Fig 6.9

7. Source Document – Cash Receipts Daily Summary
A Cash Receipts Daily Summary
Accounting Entry: Debit Credit
Example pg. 190 Fig 6.10

8. Source Document – Bank Advices
A Bank Debit Advice –
Example pg. 191 Fig 6.11
Accounting Entry: Debit Credit

9. Source Document – Additional Documents
Receipts, such as those for gas or postage
ed invoices
Insurance Endorsement Certificates
Cash register tapes

10. Summary of Source Documents
Pg 192
Provides a summary of all the source documents that you will see that includes:
Description of the Source Document
The corresponding Journal Entry
Homework
Review Questions (Page 193) 2-10, 12-21
Exercises Section 6.2 (Page 196) 1-5