The correct answer is: B. Journal voucher
A journal voucher is a document that is used to record a journal entry. A journal entry is a record of a financial transaction that is made in a general ledger. Journal vouchers are used to record adjustments, such as depreciation, amortization, and bad debt expense.
A contra voucher is a document that is used to record a contra-entry. A contra-entry is an entry that is made to offset another entry. Contra vouchers are used to record adjustments, such as discounts received and allowances granted.
A sales voucher is a document that is used to record a sale. A sale is a transaction in which a business sells goods or services to a customer. Sales vouchers are used to record the sale, the amount of the sale, and the terms of the sale.
A purchase voucher is a document that is used to record a purchase. A purchase is a transaction in which a business buys goods or services from a supplier. Purchase vouchers are used to record the purchase, the amount of the purchase, and the terms of the purchase.
In conclusion, the correct answer is: B. Journal voucher.