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      Question

      Which of the following is NOT considered a source

      document in accounting?
      A Invoice Correct Answer Incorrect Answer
      B Ledger Correct Answer Incorrect Answer
      C Receipt Correct Answer Incorrect Answer
      D Debit Note Correct Answer Incorrect Answer

      Solution

      Explanation: • Source documents (e.g., invoices, receipts, debit notes) act as proof of transactions. • Ledger is a book of accounts , not a source document.

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