______ is a documentary evidence of a transaction done.
Last updated May 13, 2026
Correct Answer:
Option C —
Voucher
In accounting, a voucher is the primary internal document used to support an entry in the accounting books. It acts as "proof" that a transaction actually occurred, providing details like the date, amount, nature of the transaction, and the signatures of authorizing officers.
Why a Voucher is the best fit:
Evidence: It is the "source document" or the starting point of the accounting cycle. Examples include cash memos, invoices, receipts, and pay-in slips.
Audit Trail: Auditors rely on vouchers to verify that the numbers recorded in the books are backed by real-world events.
Why the other options don't fit:
A) Journal: This is the "Book of Original Entry" where transactions are first recorded in chronological order. The journal records the evidence found in the voucher; it isn't the evidence itself.
B) Index: In accounting, an index is simply a list (like a Table of Contents) used to quickly locate accounts within a large ledger.
D) Ledger: This is the "Principal Book" of accounts where transactions are categorized into specific accounts (like Cash, Rent, or Sales). It is a summary, not the raw evidence.
Answer verified by Quintessence Classes faculty — Karan Nagar, Srinagar.
