The correct answer is: C. Wages register.
A wages register is a document that records the wages paid to employees. It includes information such as the employee’s name, job title, pay rate, hours worked, and gross and net pay. The wages register is used to verify that employees are paid correctly and to track payroll expenses.
A payment book is a document that records all payments made by a business. It includes information such as the payee, the amount paid, and the date of payment. The payment book is used to track cash and check disbursements.
A cashbook is a document that records all cash receipts and disbursements by a business. It includes information such as the date, amount, and source of the receipt or disbursement. The cashbook is used to track cash on hand and to reconcile bank statements.
A cash voucher is a document that authorizes a cash payment. It includes information such as the payee, the amount paid, and the reason for the payment. The cash voucher is used to control cash disbursements and to track expenses.
In vouching, salary register should be compared with wages register to ensure that the salaries paid to employees are correct and that they are in accordance with the terms of their employment contracts.