Question

Which document is issued by a seller to the buyer showing details of goods sold and amount payable?

• A. Debit Note
• B. Invoice
• C. Cheque
• D. Voucher

Hint:

Invoice = Bill issued by seller to buyer.

Answer 1

The Correct Option is B

Concept: Business transactions require written documents for proper records and legal evidence.

Step 1: Understanding invoice.
An invoice is a document issued by the seller containing:

• Name of goods
• Quantity
• Price
• Total amount payable

Step 2: Evaluating options.
(A) Debit Note is issued for return of goods.
(B) Invoice is correct.
(C) Cheque is a payment instrument.
(D) Voucher is a supporting accounting document.

Step 3: Final conclusion.
Therefore: \[ \boxed{\text{(B) Invoice}} \]