A source document is the paper or record that proves a transaction happened. Every entry in the books starts from one, so knowing which document belongs to which event is the first skill in the subject.
This chapter is part of the SPM Accounting guide. It feeds directly into books of prime entry, where the documents are recorded.
What does the source documents chapter cover?
The chapter has four lessons. They teach you to choose the correct document, read the figures on invoices, credit notes and receipts, connect each document to the entries it causes, and avoid errors in dates and amounts. A practice set ends the chapter.
One example to orient you
Hasnah runs a small shop. She buys RM1 200 of goods on credit from a supplier and receives an invoice. She returns RM180 of damaged goods and receives a credit note.
She later pays RM1 020 by cheque and receives a receipt. That is three documents for three events, and each supports a different entry. The amount owed was 1 200 − 180 = RM1 020, which matches the cheque.
In what order should I study the lessons?
- Choosing the appropriate source document builds the map from events to documents.
- Reading invoices, credit notes and receipts shows what to take from each one.
- Connecting documents with transaction effects links each document to its entries.
- Avoiding document date and amount errors covers the checks.
- The chapter practice set tests all four.
Who should start where?
A student new to the subject should follow the order above. If you already know the documents but record them wrongly, go to lesson 3. If your figures are right but marks are lost on small slips, go to lesson 4.
If you want a teacher to go through documents with you, see online one-to-one Accounting tuition or the one-hour trial class (from RM50).