SOURCE DOCUMENTS Definition

Bookmark and Share

SOURCE DOCUMENTS are the primary documents used when forwarding an argument or making a presentation of fact. Usually used as a direct reference as a source of empirical data, expert opinion or information. See SUPPORTING DOCUMENTS.

Learn new Accounting Terms

ERISA, in the U.S., refers to the Employee Retirement Income Security Act of 1974. It is a major U.S. law which guarantees certain categories of employees a pension after some period at their employer; there had been more ambiguity before about what rules an employer could put on which employees could get a pension.

PRUDENCE is having foresight and caution along with discretion, and to not act recklessly.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.