Source Documents in Accounting | Invoices, Bills & Receipts Explained (Bookkeeping for Beginners)
Автор: SkillUp Smart
Загружено: 2025-10-22
Просмотров: 179
Every accounting record starts with proof — a source document.
In this video, you’ll learn what source documents are, why they’re essential, and how they form the foundation of accurate bookkeeping.
📚 You’ll learn about:
• Sales Invoices – issued when goods or services are sold.
• Purchase Invoices – received when your business buys something.
• Receipts – proof of payment received.
• Credit Notes – adjustments for returns or overcharges.
Each document tells a story: who was involved, what was bought or sold, the amount, VAT, and payment terms.
Bookkeepers use this information to post entries into ledgers later — without source documents, no transaction can be verified!
By the end of this video, you’ll understand how each document fits into the bookkeeping process, ensuring transparency, traceability, and trust.
🎓 Perfect for:
– Bookkeeping students
– Small business owners keeping their own books
– Anyone learning accounting basics
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