The correct answer is A. Journal.
A journal is a book of original entry in which all financial transactions are recorded in chronological order. It is the first step in the accounting process and provides a chronological record of all business transactions. The journal is also used to calculate the total debits and credits for each transaction, which are then posted to the ledger.
A voucher is a document that authorizes a payment or other financial transaction. It is typically used to verify that a transaction is legitimate and that the correct amount has been paid. Vouchers are often used in conjunction with a journal to track financial transactions.
An invoice is a document that lists the goods or services that have been sold and the amount that is owed for them. Invoices are typically sent to customers by businesses to request payment. Invoices are not considered to be books of original entry, as they do not record financial transactions in chronological order.
A ledger is a book of accounts that contains all of the financial information for a business. It is a permanent record of all transactions that have been recorded in the journal. The ledger is organized by account, and each account contains the date, amount, and description of the transaction.
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