1. Which of the following is typically considered the source document for recording all cash payments in the journal?

• A. A sales invoice
• B. A receipt
• C. A purchase order
• D. A check

Answer: (D)

Verified step by step guidance

1. Understand the concept of a source document: A source document is the original record that provides evidence of a transaction. It is used to record transactions in the accounting system.
2. Identify the nature of cash payments: Cash payments refer to transactions where money is paid out, typically from a company's bank account.
3. Review the options provided: A sales invoice is used for recording sales transactions, a receipt is used to acknowledge payment received, and a purchase order is used to initiate a purchase. None of these directly record cash payments.
4. Recognize the role of a check: A check is a document issued by the payer to authorize the bank to transfer funds to the payee. It serves as the source document for recording cash payments in the journal.
5. Conclude that the correct answer is a check, as it is the primary document used to record cash payments in the accounting system.