Source document

A source document is an original document that records and reflects a transaction between parties.

Source documents that support the information in the governance documents and financial information include:

  • e-mails and handwritten memos,
  • supplier invoices,
  • expense reports and receipts,
  • paid cheques and credit card receipts,
  • petty cash chits,
  • major contracts entered into by the charity,
  • employment contracts,
  • work orders,
  • courier slips and bills of lading,
  • purchase orders, and
  • bank deposit slips.

Section

Charity Tax Tools

Category

Definitions

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