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Meaning of Source Documents - SS1 Accounting Past Questions and Answers - page 1

1

What are source documents?

A

Materials or records that provide evidence of a transaction or event 

B

Materials or records that provide evidence of an employee's work hours 

C

Materials or records that provide evidence of a company's assets

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2

What is the purpose of source documents? 

A

To provide a verifiable and reliable record of transactions and events 

B

To replace financial statements and tax returns 

C

To facilitate employee performance evaluations

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3

Which of the following is an example of a source document?

A

Employee evaluation form 

B

Sales report 

C

Invoice

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4

Why are source documents important in accounting? 

A

They help ensure accuracy and completeness in accounting records 

B

They are required by law for every business transaction 

C

They are used to calculate employee salaries

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5

How can source documents be used to support financial statements? 

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6

How do source documents facilitate the auditing process?

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