Which of the following is not typically included in source documents?

Source documents are the original records that capture business transactions as they occur. They typically include concrete, verifiable evidence of financial activity, such as receipts, invoices, and order forms.

Time cards are included as they provide documentation of hours worked by employees, serving as a basis for payroll. Customer invoices represent sales made to clients, detailing the amounts owed and payment terms. Purchase orders are also considered source documents, as they confirm orders made by a business for goods and services, establishing the contractual agreement necessary for accounting and auditing.

Financial forecasts, on the other hand, do not represent a specific transaction or concrete evidence of financial activity. Instead, they are projections or estimates prepared based on historical data and analytical information to predict future financial performance. Because forecasts lack the direct transactional nature that characteristics source documents, they are typically excluded from this category.