Which of the Following Statements Is NOT Correct

Which of the following statements is NOT correct?

A) The description of a journal entry should include a reference to the source of the information contained in the entry.
B) If goods are purchased on credit,the supplier's invoice number is used as the source document for the transaction.
C) The credit portion of a general journal entry is always recorded first.
D) A firm should be able to trace amounts through the accounting records and back to their source documents.