Hopefully this post helps you understand the role and function of source documents such as invoices and introduces the books of prime entry and the ledgers. We then look at the link between source documents and books of prime entry and the accounting... 

To eliminate the necessity of writing checks in very small amounts, it is customary to maintain a petty cash fund from which small disbursements are made. Examples are postage, delivery expense, telegrams, and so on. Each disbursement from the petty cash...