Which of the following is not a source document?

A.

Cheque stub

B.

Cash receipt

C.

Invoice

D.

Cash book

Correct answer is D

A source document is an original document that contains the details of a business transaction. That is, it contains all the information on the goods and services bought, sold, or paid for by a business.

The most common documents are:

  • Checks.
  • Invoices.
  • Receipts.
  • Credit memos.
  • Employee time cards.
  • Deposit slips.
  • Purchase orders.

From the options above, a cashbook is a not a source document rather, it is a book used in recording the cash transactions of a business.