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Form 4 Business Studies Notes - All topics

Institution: Secondary

Course: Business Studies

Content Category: Form 4 Notes

Posted By: muriujonah

Document Type: PDF

Number of Pages: 164

Price: KES 300
 
    

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Summary

Form 4 Business Studies Notes - All topics

SOURCE DOCUMENTS AND BOOKS OF
ORIGINAL ENTRY
These are documents containing the information that makes basis of making entries in the books of accounts. They act as evidence that the transaction actually took place. They includes
? Cash sale receipt: - a document that shows that cash as been received or paid out of the business either in form of cash or cheque. It is a source document that is mainly used in making records in the cash journals cash book, cash accounts or bank accounts. If the receipt is received, it means
payments has been made and therefore will be credited in the above accounts, or taken to cash disbursement/payment journals, while when issued, it means cash/cheque has been received and therefore will be debited in the above accounts or taken to cash receipt journals


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