Chapter 6Source Documents(Textbook pages 184-193

What is it?

Source Document – Cash Sales Slip

A cash sales slip

Accounting Entry: DebitCredit

Example of a cash sales slip on pg 185.

Source Document – Sales Invoice

A sales invoice is

Accounting Entry: Debit Credit

Example of a sales invoice on pg 186 Fig. 6.5.

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

Source Document – Purchase Invoice

A purchase invoice is

Accounting Entry: Debit Credit

Example pg. 188 Fig 6.7

Source Document – Cheque Copy

A cheque copy is

Accounting Entry: Debit Credit

Example pg. 189 Fig 6.9

Source Document – Cash Receipts Daily Summary

A Cash Receipts Daily Summary

Accounting Entry: Debit Credit

Example pg. 190 Fig 6.10

Source Document – Bank Advices

A Bank Debit Advice –

Accounting Entry: DebitCredit

Example pg. 191 Fig 6.11

Source Document – Additional Documents

• Receipts, such as those for gas or postage

• E-mailed invoices

• Insurance Endorsement Certificates

• Cash register tapes

Summary of Source Documents

Pg 192Provides 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