source document
A 'source document' is crucial for verifying and substantiating transactions or events in various fields like accounting, law, and research.
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Definition
B2General
(formal)An original record from which information is derived or referenced.
Example
- The historian relied on the source document to verify the dates of the events.
- Researchers often refer to the source document to ensure the accuracy of their data.
C1Accounting
(technical)An original document containing details that substantiate a financial transaction.
Example
- The accountant reviewed the source document before recording the transaction in the ledger.
- Invoices and receipts are common examples of source documents in accounting.
Similar
Terms that have similar or relatively close meanings to "source document":