ACC 303 Discussion 3

School: Saint Leo University - Course: ACC 303 - Subject: Accounting

For this week discussion, I decided to visit my sister's job at an optometrist office. She explained to me what kind of sources documents they used. These sources documents were: Electronic timecards- must be used by companies that pay hourly wages to keep track of the number of hours' employee's work. In addition, it represents a timesaving, accurate and secure way of tracking employee work hours. Contacts Lens invoice order-is a source document that confirms what quantity of contacts lens the office want to purchase and what kind of contacts lens brand they need. Contact lens invoice-a document, made by the seller and issued to the buyer to authorize the sale. It also contains the details of the goods, price, date and place of delivery. Bank deposit slip-is a document used to deposit funds into a bank account. It also indicates the date, the name of the depositor, the amount of checks, cash and coin being deposited. Payment receipt-is a document that record how the customer paid and provide the customer with a proof of payment. sales receipt- isa document that often include information about the payment method as well as the date and amount of payment. Sales receipts are more specific and include tax specification. I do believe thatdifferent source documents required for manufacturing firms versus merchandising organizations depending on the business. sincemanufacturers have three classifications of inventory: raw materials, work in process and finished goods. Contrastingly, merchandisers do not maintain but one of these three, that is finished goods.I also do not believe thatall are business' source documents paper based since most of the business are switching to computer systems programs. Reference: Simkin, Mark G.; Norman, Carolyn S.; Rose, Jacob M.. Core Concepts of Accounting Information Systems, 13th Edition (Page 350). Wiley. Kindle Edition . http://smallbusiness.chron.com/differences-between-merchandising-company-manufacturing- company-21423.html

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