what is accounting records supported by source documentation?
 Accounting records are key sources of information and evidence used to prepare, verify and/or audit the financial statements. They also include documentation to prove asset ownership for creation of liabilities and proof of monetary and non monetary transactions. Accounting records can take on many forms and include: Ledgers, Journals, Bank statements, Contracts, and agreements Verification statements, Transportation receipts, Invoices, Vouchers, Accounting records can be in physical or electronic form. 