Source Document
A source document is the original record of a business transaction that bookkeepers and accountants use to track financial activities. Think of it as the paper trail that proves money was spent or received. Common examples include receipts, invoices, bills, checks, and purchase orders. These documents are essential for accurate bookkeeping and are often required for tax purposes or during audits. They serve as the foundation for recording transactions in accounting systems and creating financial reports.
Examples in Resumes
Maintained organized filing system for Source Documents and financial records
Processed over 200 Source Documents monthly for accurate data entry
Implemented digital scanning system for Source Document storage and retrieval
Reviewed Source Documents and Original Documents for payment processing
Typical job title: "Bookkeepers"
Also try searching for:
Where to Find Bookkeepers
Example Interview Questions
Senior Level Questions
Q: How do you ensure source document compliance with tax regulations?
Expected Answer: A senior bookkeeper should explain their process for verifying documents meet IRS requirements, maintaining proper storage systems, and ensuring all necessary information is captured for tax reporting purposes.
Q: How do you handle missing or incomplete source documents?
Expected Answer: Should discuss procedures for tracking down missing information, working with vendors/clients, and implementing systems to prevent future documentation gaps.
Mid Level Questions
Q: What systems do you use to organize and file source documents?
Expected Answer: Should describe both physical and digital filing systems, naming conventions, and retrieval methods that ensure easy access to documents when needed.
Q: How do you verify the accuracy of source documents?
Expected Answer: Should explain their process for checking mathematical accuracy, proper authorization, and completeness of information on documents.
Junior Level Questions
Q: What types of source documents are you familiar with?
Expected Answer: Should be able to list common types like receipts, invoices, purchase orders, and checks, and explain basic information found on each.
Q: How do you handle confidential source documents?
Expected Answer: Should demonstrate understanding of basic security measures, proper storage, and confidentiality requirements for financial documents.
Experience Level Indicators
Junior (0-2 years)
- Basic document sorting and filing
- Data entry from source documents
- Understanding different document types
- Basic digital scanning and storage
Mid (2-5 years)
- Document verification and validation
- Digital document management systems
- Processing complex transactions
- Record retention compliance
Senior (5+ years)
- Audit preparation and support
- Document compliance oversight
- Process improvement implementation
- Staff training and supervision
Red Flags to Watch For
- Unable to identify basic types of source documents
- Poor attention to detail when handling financial records
- Lack of understanding about document retention requirements
- No experience with digital document management
- Disorganized approach to file management
Related Terms
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