The correct answer is C. source document.
A source document is a document that provides evidence of a transaction. It is the first document created when a transaction occurs and is used to support the journal entry for the transaction. Examples of source documents include invoices, purchase orders, and receipts.
A cost document is a document that records the cost of an asset or expense. It is used to calculate the carrying value of an asset or the amount of an expense. Examples of cost documents include purchase orders, receiving reports, and invoices.
A priced document is a document that shows the price of an asset or expense. It is used to calculate the total cost of an asset or expense. Examples of priced documents include invoices and purchase orders.
A direct document is a document that is directly related to a transaction. It is used to support the journal entry for the transaction. Examples of direct documents include invoices, purchase orders, and receipts.