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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:
ESSENTIAL FEATURES OF A SOUND CAPITAL MIX A sound or an appropriate Capital structure should have the following essential features : highest possible use of leverage
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