Which of the following is a basic evidence of a transaction?

The correct answer is Voucher

Key Points

Vouching:

• Vouching is defined as the verification of entries in the books of account by examination of documentary evidence or vouchers, such as invoices, debit and credit notes, statements, receipts, etc.
• All such types of documentary evidence are known as vouchers.

Additional Information Journal Entry: The recording of a transaction in the books of account is called journal entry.

Cash book: Cash book is a subsidiary book in which all cash transactions are recorded.

Pass book: All the cash inflow and outflow transactions in the bank account is recorded in pass book which is maintained by Bank.