A "Source Document" is the original record containing the details to authenticate a transacton entered in an accounting system. These documents are the physical basis upon which businesss transactions are recorded. In this video the general format of basic source documents like
1. purchase invoice and purchase order
2. cash and credit memo
3. debit and credit note and the difference between the two
4. receipt and vouchers
are explained along with the reason as to why and when each document is used.
This video Useful for Class XI students.