Identify the items/accounts from the following list that are likely to serve as source documents. (You may select more than one answer. a. Sales ticket
b. Trial balance
c. Balance sheet
d. Telephone bill
e. Invoice from supplier
f. Company revenue account
g. Income statement
h. Bank statement
i. Prepaid insurance

Sales ticket, Telephone bill, Invoice from supplier and Bank statement

Explanation:

Source documents are used as source of information for accounting entries that can be either electronic or paper form. It is the original document which contains the details of a business transactions. It is the source to record accounting transactions. Usually it contains 'Names of the parties involved, Amounts, the date and substance of the transaction'. Simply for the auditor it serves as an evidence to accounting transactions and for the company it serves as a proof.

Source documents:

Sales tickets, it is the evidence to sales revenue

Telephone bill, it is the evidence to telephone expense

invoice from supplier, it is the evidence to purchases

Bank statement, it is the evidence to 'bank charges like interest expense, interest income.

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