JAMB - Accounts Principles Of Accounts (2025 - No. 71)

Which of the following is not a source document?
Debit note
Sales invoice
Journal proper
Credit note

Explanation

A source document is the original proof of a financial transaction, like sales invoices, debit notes, and credit notes.
A journal proper is not a source document; it is a book where unusual or miscellaneous credit transactions are recorded.

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