Source Documents in Accounting: Definition and Purpose


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question 1 of 3

In accounting, pieces of paper that prove that a transaction occurred are called _____.

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1. Examining the source documents is the _____ step in the accounting cycle.

2. Source documents give the information needed to complete _____.

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About This Quiz & Worksheet

This quiz and worksheet combo is designed to improve your understanding of what source documents are and why they are important in accounting. Key topics to understand include what qualifies as a source document and what they are used for in accounting.

Quiz & Worksheet Goals

In these assessments, you will be tested on your understanding of the following:

  • The specific term for where you record transactions in accounting
  • What an entry of a transaction is called in accounting
  • Which step requires source documents

Skills Practiced

In addition, you will be able to practice these skills:

  • Making connections - use understanding of the concept of what is required for the most important step in the accounting process
  • Information recall - access the knowledge you've gained regarding where source documents are entered
  • Interpreting information - verify that you can read information regarding what qualifies as a source document and interpret it correctly

Additional Learning

Learn more about source documents by reviewing the lesson Source Documents in Accounting: Definition and Purpose. This lesson covers the following objectives:

  • Learn about what source documents do in accounting
  • Identify what qualifies as a source document
  • Understand why source documents are important