Sequential codes are applied primarily to source documents such as ...........?

Sequential codes are numbering systems where documents are numbered in a continuous sequence. These are primarily applied to source documents to maintain control, tracking, and prevent misuse.

A cheque is a source document (original record of a transaction) that uses sequential numbering. Cheque books come with pre-printed sequential numbers to:

• Track each payment instrument individually
• Identify any missing or misused cheques
• Maintain proper control over cash payments
• Facilitate easy reference during bank reconciliation

The other options are incorrect because:

Dealer → This is a party to a transaction, not a document

Sales Journal → This is a book of original entry where transactions are recorded, not a source document. It compiles information from source documents like sales invoices

Review → This is a process or procedure, not a document

Other common examples of source documents with sequential codes include invoices, receipts, vouchers, and bills.