Which source document normally supports a credit purchase of goods by a business?

Correct answer: A. A supplier's invoice

  • A. A supplier's invoice
  • B. A customer's receipt
  • C. A bank pay-in slip
  • D. A petty cash voucher

Explanation

A supplier sends an invoice to record goods supplied on credit, and the buyer uses it as evidence of the purchase. A receipt generally proves payment, while the other documents relate to banking or small cash expenses.

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About Double Entry and Books of Prime Entry

Double entry records every transaction with equal debit and credit entries, based on the accounting equation and the classification of assets, liabilities, capital, income and expenses. Books of prime entry include the sales, purchases, returns and cash books, journal, and source documents used before transactions are posted to ledger accounts.

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