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Source documents of an accounting system:
Source documents are those documents that identify the particular transaction that is being recorded. They act as an internal control procedure to ensure that only valid transactions are recorded into the accounting system and as an audit trail so that individual transactions can be traced if required.
Examples of source documents would be:
Variance Analysis: In its commonest form variance analysis is the process of comparing budgeted financial performance (or financial goals) against actual financial performance.
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Annuity
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