What describes the original transaction record with details like date, purpose, and amount?

A source document is a primary record that captures the details of a transaction at the moment it occurs. This includes specific information such as the date, purpose, and amount involved in the transaction. Source documents serve as the foundational entry point for accounting and auditing processes, providing authentic proof of the transaction and serving as a basis for journal entries in financial records.

In contrast, a data warehouse compiles and organizes data from multiple sources for analysis and reporting but does not represent a specific transaction record. A transaction summary aggregates and condenses data from various transactions, offering a high-level view rather than the detailed breakdown found in source documents. An event log typically records events or actions related to systems or software processes, rather than transaction-specific details. Thus, a source document is the most accurate description of the original transaction record.