The correct answer is: A. Contra voucher
A contra voucher is a document that is used to record a transaction that does not involve either cash or bank transactions. This type of voucher is often used to record adjustments to accounts, such as depreciation or amortization.
A journal is a book of original entry that is used to record all financial transactions. The journal is the first step in the accounting process, and it provides a chronological record of all transactions.
A sales voucher is a document that is used to record a sale. The sales voucher includes information about the customer, the product or service sold, the price, and the terms of payment.
A purchase voucher is a document that is used to record a purchase. The purchase voucher includes information about the supplier, the product or service purchased, the price, and the terms of payment.
Here is an example of a contra voucher:
Contra Voucher
Date: 2023-02-25
Voucher No.: 12345
Account: Depreciation Expense
Debit: $1,000
Credit: Accumulated Depreciation
Description: To record depreciation expense for the month of February.
This contra voucher records the depreciation expense for the month of February. The depreciation expense is a non-cash expense, so it is recorded in a contra account to the asset account Accumulated Depreciation.