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Complete ch-1 Exercise ..........
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Submitted By: ____________________ Class: XI Roll No.: ____________________ School: ____________________
Submitted To: Accountancy Teacher
Academic Year: 2026–
I express my sincere gratitude to my Accountancy teacher for guidance and support in completing this project. I also thank my parents and friends for their help and encouragement.
Every business transaction must be supported by proper evidence. These evidences are called Source Documents. On the basis of source documents, vouchers are prepared and transactions are recorded in the books of accounts. Source documents and vouchers help in maintaining accurate and reliable accounting records.
Source documents are written proofs of business transactions. They provide details such as date, amount, parties involved, and nature of transaction.
A voucher is a written document prepared on the basis of source documents for recording accounting transactions.
The following source documents are generally collected in business:
Date Particulars Debit ( n ) Credit ( n )
10 May 2026 Purchases A/c Dr. To Cash A/c
11 May 2026 Cash A/c Dr. To Commission A/c
12 May 2026 Mohan A/c Dr. To Sales A/c
