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Last reviewed: 2026-06-16

Source Documents

Purpose

Source documents provide evidence for accounting activity and support traceability.

Canonical rules

  • Source documents provide evidence for accounting activity.
  • Accounting results should trace to source documents where applicable.
  • Source evidence should not be silently overwritten.
  • Supersession should preserve history.

User implications

  • Users attach or reference source documents for transactions.
  • Updated evidence should preserve prior identity and history.

Developer implications

  • Store document origin, type, and identity.
  • Prevent silent loss of source evidence.
  • Preserve supersession links for audit.
  • ../contracts/source-document.contract.md
  • ../../truth/accounting/journal-entries.md