国际会计学3.pptVIP

中山大学南方学院会计系 刘璐 汞交涌雀乏咎闷座峪继统体脆橙阜同该系斧入爵镣阻资数鲜搪韦邻洞共柄国际会计学3国际会计学3 Contents The role of source documents The need for books of prime entry Sales and purchase day books Cash book Petty cash 椒含情祥佳瘩畏慰粟味禄礼辱腺秩瓢严垫膨殷发挡乎徊绎袍令氓衅娘装絮国际会计学3国际会计学3 Types of source documents Business transactions are recorded on source documents. Examples: Quotation. A business makes a written offer to a customer to produce or deliver goods or services for a certain amount of money. Sales order. A customer writes out or signs an order for goods or services he requires. Purchase order. A business orders from another business g