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    Question

    Which of the following is NOT considered a source

    document in accounting?
    A Invoice Correct Answer Incorrect Answer
    B Ledger Correct Answer Incorrect Answer
    C Receipt Correct Answer Incorrect Answer
    D Debit Note Correct Answer Incorrect Answer

    Solution

    Explanation: • Source documents (e.g., invoices, receipts, debit notes) act as proof of transactions. • Ledger is a book of accounts , not a source document.

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