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accounting source document (Accounting Source Documents. The start of the bookkeeping process begins with accounting source documents – the paperwork. In most cases, when a business transaction is carried out a document is produced which contains the details of each transaction. These documents get their name from the fact that they are the origin of the information that is recorded into the accounting books. Read more:  beginner-bookkeeping.com Alexander Demidov) | |||
| basic accounting document; primary accounting document; source accounting document | |||