UK Accounting Glossary
A source document is a document in which data collected for a clinical trial is first recorded. This data is usually later entered in the case report form.
The first document to record a transaction.
Source documents are the physical basis upon which business transactions are recorded. Source documents are typically retained for use as evidence when auditors later review a company’s financial statements, and need to verify that transactions have, in fact, occurred. They usually contain the following information:
Using this methodology, the user typically reads from an original document called the source document.
The source document was in our possession, so we had indisputable proof that we had made the transaction and that we were in the right.
The sale was delayed because the source document which was needed to verify the actual sale could not be located by any of the parties involved.
To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.
Definitions for Source Document are sourced/syndicated and enhanced from:
This glossary post was last updated: 4th May 2019.