Which of the following documents does not require accounting entries?

A purchase order is primarily an internal document used to request the purchase of goods or services. It outlines the details of the order but does not itself involve any financial transactions that require an immediate accounting entry. Instead, it serves as a basis for generating future entries when the goods or services are received and an invoice is issued.

In contrast, invoices and cash receipts directly relate to financial transactions and necessitate accounting entries to record the revenue or expense. Journal entries also require accounting entries as they are used to formally record transactions in the accounting system. Therefore, the purchase order stands out as the document that does not require accounting entries at the time it is created.