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*Subject: accounting* *Topic: source document*

*Source document* Source documents refer to any materials or records that provide evidence of a transaction or event. These documents are used as the original record of the transaction or event and serve as the basis for recording the transaction in an accounting system.

Source documents are important because they provide a verifiable and reliable record of transactions and events, which can be used to support financial statements, tax returns, and other legal and regulatory requirements. They also help ensure accuracy and completeness in accounting records and facilitate the auditing process.

Examples of source documents include receipts, invoices, purchase orders, bank statements, and shipping documents. These documents contain information such as the date, amount, and description of the transaction, as well as the names of the parties involved.

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