Important documents used in accounting: Documents are written evidence used for recording business transactions. These documents are kept in the business as support of each transaction. The following are some of the important documents used in the businesses: (a) Cheque: The document used for withdrawing cash by the customer of a bank from his bank account. (b) Bank Paying-in-slip: A form used for paying (deposit) money into a bank account. (c) Debit Note: This is the document sent to a supplier showing the details of goods returned and the allowances to be given to the customer. (d) Credit Note: This is the document sent to a customer showing allowances given by a supplier for the goods returned by the customer. (e) Voucher: This is the document in support of small payments made by a business. Usually vouchers are kept for recording those transactions and they are serially numbered and kept in the business for further reference. (f) Purchase Invoice: A document received by a purchaser showing details of goods bought and their prices. (g) Sales Invoice: A document showing details of goods sold and the price of those goods. (h) Receipt: This is the document given to the customer as proof of the cash received from him. One copy of the receipt will be kept in the business. (i) Bank Statement: This is the copy of our current account (Bank account) given to us by our banker. (j) Cheque counterfoil: This is the part of a cheque leaf remaining in the cheque book after the issue of that cheque. The cheque counterfoil contains the same entries of the cheque issued. It is evidence for the cheque payment. (k) Statement: A copy of customer’s personal account taken from the supplier’s book.