Definition
Source documents are the original, authoritative records that provide evidence of business transactions, events, or decisions. They serve as the primary basis for accounting entries, audits, and operational analysis. In practice, these documents are meticulously organized, stored, and referenced to ensure accuracy and traceability throughout business processes. Understanding and utilizing source documents is crucial for maintaining financial integrity, supporting compliance efforts, and enabling effective decision-making. For example, an invoice from a vendor serves as a source document for recording a purchase and verifying payment. Unlike mere copies or summaries, source documents are the foundational proof of an activity. This concept is frequently encountered in foundational IT certifications like CompTIA A+ and in project management exams such as CAPM.