Most transactions in accounting begin with a source document. These paper or digital documents explain the details of the transaction and prove that the transaction actually occurred. In this short video you will get introduced to a few of the more common source documents and learn which transactions they are associated with.
This video was created in relation to the Utah State CTE standards for the Accounting I High School course. Specifically, this video prepares students to complete Strand 4, Standard 1: Identify and categorize source documents and explore the effect of technological advances on each source document.