Which of the following is not a source document?

Accounts - Principles of Accounts

JAMB 2025

A. Invoice
B. Credit note
C. Debit note
D. Bank note

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Correct Answer: Option D

Explanation

A bank note is not a source document. Source documents provide evidence of business transactions, such as invoices, receipts, credit notes, and debit notes. A bank note is only a means of payment and does not record a specific transaction.

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Which of the following is not a source document?

Correct Answer: Option D

Explanation

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