The correct answer is: A. Contra voucher
A contra voucher is a document that is used to record transactions that affect both cash and bank accounts. It is used to reconcile the two accounts and to ensure that they are in balance.
A journal is a book of original entry that is used to record all financial transactions. It is a chronological record of all debits and credits that occur in a business.
A sales voucher is a document that is used to record sales transactions. It includes information such as the date of the sale, the customer’s name, the amount of the sale, and the type of product or service that was sold.
A purchase voucher is a document that is used to record purchase transactions. It includes information such as the date of the purchase, the supplier’s name, the amount of the purchase, and the type of product or service that was purchased.
Here is an example of a contra voucher:
Contra Voucher
Date: 2023-02-25
Transaction: Deposit of cash into bank account
Debit: Cash $100
Credit: Bank account $100
This voucher records the deposit of $100 into the bank account. The debit to cash and the credit to bank account ensure that the two accounts are in balance.