1/9
Flashcards covering key terms and definitions related to primary and secondary source documents in transactions.
Name | Mastery | Learn | Test | Matching | Spaced | Call with Kai |
|---|
No analytics yet
Send a link to your students to track their progress
Primary Source Document
Original documents that are created at the time of a transaction.
Bank Statement
A summary of all transactions in a bank account over a specific period.
Cash Register Roll
A record of cash sales made by a business.
Proof of Payment (EFT)
Confirmation that an electronic funds transfer has been completed.
Duplicate Cash Invoice
A copy of a cash invoice used for record-keeping.
Customer's Debit/Credit Card Voucher
A document from a card transaction indicating payment was made.
Secondary Source Document
Documents that are created based on primary source documents.
Bank Debit/Credit Card Voucher
A document issued for transactions made using a bank card.
Payment for Goods, Services, or Expenses
Transaction made using electronic funds transfer.
Petty Cash Voucher
A document used to account for small cash expenses.