Sources for Cash Book Entries

Steps:

• Recall cash book records cash and bank transactions, with bank column using specific bank-related documents.
• Identify documents for deposits: paying-in slips confirm amounts paid into bank.
• Identify documents for withdrawals: cheque counterfoils record cheque details for payments.
• Cross-check with bank reconciliation: bank statements provide official record of all bank-side transactions.

Why C is correct:

• Bank statement, cheque counterfoil, and paying-in slip directly supply transaction details for the bank columns of the cash book, as defined in double-entry bookkeeping principles.

Why the others are wrong:

• A: Invoice records sales/purchases but not bank transactions directly.
• B: Receipt is a general proof of payment/receipt, not specific to bank entries.
• D: Petty cash voucher is for small cash expenses, excluding key bank documents like statements.

Final answer: C