Practice question · Match the pairs
Match each source document to the transaction it evidences.
- Sales invoice
- Bank statement
- Purchase order
- Payroll register
- Goods ordered from a supplier
- Wages owed to employees
- Revenue earned from a customer
- Cash movements during the month
Hints
- Each document evidences one specific kind of transaction.
- Ask what would prove that this particular event happened.
Show the answer
- Sales invoice → Revenue earned from a customer
- Bank statement → Cash movements during the month
- Purchase order → Goods ordered from a supplier
- Payroll register → Wages owed to employees
Why
No document, no entry, the paper trail is the evidence that makes every subsequent step auditable.
Practise The Accounting Cycle
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