Advantages and disadvantages of the source …
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Sia ? 6 years, 1 month ago
Advantages of Source Document :
- It helps in audit of the Transactions as it acts as Evidence .
- It hels to minimize the input of wrong information in the books of accounts .
- Accountability of Source document helps to reduce frauds in an organization .
Disadvantages of Source documents :- Source document for each and every transactions is not possible , in such case of transactions their may be possibility of errors or fraud in recording transactions .
- For large organisations , too much of transactions result in too much of source documents , in that case it is very difficult to maintain hard copy of source documents .
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