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BOOKKEEPING-BASICS4 MIN READ

Transaction Evidence Quick Reference

Recall which evidence to request for common transaction types.

A card charge has only merchant name and amount. What evidence is missing? The itemized receipt and business purpose. The bank line proves payment direction; it rarely proves what was bought or why it was business-related. The card statement should be enough because it shows we paid. Your line The statement proves payment; the receipt proves what was purchased and how to classify it. Accepting payment proof as category proof. It separates reconciliation evidence from classification evidence. Receipt vs bank statement: which one answers which question? Most strong entries use both. A payroll withdrawal clears the bank. What report should…

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