Source documents definition including break down of areas in the definition. Analyzing the definition of key term often provides more insight about concepts. Source documents can be defined as: Source of information for accounting entries that can be in either paper or electronic form; also called business papers. Source documents are where we can think of a starting point of the components of an accounting system, meaning that the source document will provide the information thaw the accounting system will implement into the system, to be then process and stored, and finally output into useable form, often the form of financial statement. Source documents may be invoices, bill, or bank statements.
