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Accounting source documents

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banknote
A banknote or bank notealso called a bill (North American English) or simply a noteis a type of paper money that is made and distributed ("issued") by a bank of issue, payable to the bearer on demand. Banknotes were originally issued by commercial banks, which were legally required to redeem the notes for legal tender (usually gold or silver coin) when presented to the chief cashier of the originating bank. These commercial banknotes were only traded at face value in the market served by the issuing bank. Commercial banknotes have primarily been replaced by national banknotes issued by central
cheque
thumb|upright=1.3|A South African cheque from 1933
invoice
An invoice, bill, tab, or bill of costs is a commercial document that includes an itemized list of goods or services furnished by a seller to a buyer relating to a sale transaction, that usually specifies the price and terms of sale, quantities, and agreed-upon prices and terms of sale for products or services the seller had provided the buyer.
receipt
A receipt (also known as a packing list, packing slip, packaging slip, (delivery) docket, shipping list, delivery list, bill of the parcel, manifest, or customer receipt) is a document acknowledging that something has been received, such as money or property in payment following a sale or other transfer of goods or provision of a service. All receipts must have the date of purchase on them. If the recipient of the payment is legally required to collect sales tax or VAT from the customer, the amount would be added to the receipt, and the collection would be deemed to have been on behalf of the
voucher
thumb|right|350 px|This British Army Forces Voucher, issued to soldiers in Germany following World War II, may be used only in canteens or other specified transactions. A voucher is a bond which is worth a certain monetary value and which may be redeemed only for specific reasons or on specific goods. Examples include housing, travel, and meal vouchers. Vouchers are a form of scrip. The term voucher is also a synonym for receipt and is often used to refer to receipts used as evidence of, for example, the declaration that a service has been performed or that an expenditure has been made.
passbook
200px|right|thumb|Sample passbook (open), containing the same transactions as the bank statement A passbook or bankbook is a paper book used to record bank or building society transactions on a deposit account.
negotiable instrument
document guaranteeing the payment of a specific amount of money, either on demand, or at a set time
purchase order
commercial document
shipping list
delivery note
credit note
commercial document issued by a seller to a buyer
bank statement
summary of financial transactions
hundi
thumbnail|right|A hundi for Rs 2500 of 1951, stamped in the Bombay Province with a pre-printed revenue stamp. A hundi or hundee is a financial instrument that was developed in Medieval India for use in trade and credit transactions. Hundis are used as a form of remittance instrument to transfer money from place to place, as a form of credit instrument or IOU to borrow money and as a bill of exchange in trade transactions. The Reserve Bank of India describes the hundi as "an unconditional order in writing made by a person directing another to pay a certain sum of money to a person named in the
remittance advice
letter sent by a customer to a supplier to inform the supplier that their invoice has been paid
air waybill
air consignment document
accounting records
financial information about a business or company
debit note
commercial document issued by a buyer to a seller as a means of formally requesting a credit note
sales order
order issued by a business or sole trader to a customer
bill of sale
document that transfers ownership of goods