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B
document in support of an entry made in the books of account
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C
receipt issued to a customer for cash received
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D
all the above
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Solution
The correct option is D all the above For each of the business transaction, a physical documents need to be attached with the books of account as proof of evidence of the transaction. Such document is called as voucher.
There are various kinds of vouchers for each of the business transaction:
Invoice received from suppliers against the purchase of goods.
Cash receipts issued to customer against cash received