Single Entry Accounting SystemExpense and liability source documents:InvoicesPaid billsCharge slipsExpense and liability journals:Cash Disbursements JournalPurchase JournalGeneral JournalIncome and asset source documents:Sales and cash receiptsCash receipts bookRegister tapesIncome and asset journalsSales JournalCash Receipts JournalGeneral JournalAnnual recap by month or tax workpapersTax Return