学习ACCA FA的同学都知道有这么一个知识点，The role of source documents（原始凭证），也是考试中的易错点，下面，我们将着重讲述一下，请看下文！
（1）做账流程
DATA Sources->Books of Prime Entry->Ledger Accounts->Trial Balance->Financial Statements（原始数据 → 日记账 → 总账 → 试算平衡表 → 报表）
（2）Books
（a）sales day book → 记录 credit sales 的日记账
（b）Purchase day book → 记录 credit purchase 的日记账
（c）Sales return day book → 记录 credit sales return 的日记账 （站在卖方角度，客户退货 “回来”）
（d）Purchase return day book → 记录 credit purchase return 的日记账 （站在买方角度，“退 回”给供应商）
（e）Cash book （银行存款日记账） → The cash book, used to keep a record of money received and money paid out by the business.
It deals with money paid into and out of the business bank account. One side (the left) —— receipts of cash
The other side (the right) ——payments Bank statements (银行对账单) should be used to check that the amount shown as a balance in the cash book agrees with the amount on the bank statement.
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