In the event of a business transaction, the key transaction information is captured in a document known as the source document. It is used to describes the place of collection or decryption for one part to another text, and other options were not correct that can be described as follows:
In option a, It is a sheet that includes the detail of the financial year, that's why it is not correct.
In option c, It is an event in which changes of accounting equation, that's why it is incorrect.
In option d, It is not correct, because it only provides data.
