Proof of Invoice Payment via Business Documents

Steps:

• Identify the purpose: Businesses need documents confirming payment of invoices for accounting and disputes.
• Review options: Match each to its function in payment processes.
• Eliminate mismatches: Credit notes adjust invoices; paying-in slips record deposits; petty cash vouchers track small expenses.
• Select match: Receipt voucher directly evidences payment receipt.

Why D is correct:

• A receipt voucher is a formal document issued by the recipient, acknowledging full payment of an invoice as per standard accounting practices.

Why the others are wrong:

• A. Credit note: Reduces invoice amount but does not prove payment.
• B. Paying-in slip: Records bank deposits, not specific invoice payments.
• C. Petty cash voucher: Evidences small internal cash transactions, unrelated to invoices.

Final answer: D