The document prepared by the supplier listing the items delivered and their price is the ______.

The document prepared by the supplier listing the items delivered and their price is the ______.

• A. Delivery note
• B. Invoice
• C. Packing slip
• D. Receiving report

Answer: (B)

This tests your understanding of what kind of document a supplier issues that lists items delivered along with their prices and the amount due. That document is the invoice. It is issued by the supplier and serves as the bill, detailing each item, its price, and the total amount to be paid, which is essential for accounts payable and cost records. A packing slip or packing list, by contrast, accompanies the shipment to show what was sent, but it generally does not include prices. A delivery note confirms what was delivered and may be used for verification, but it typically omits pricing. A receiving report is an internal record created by the recipient to acknowledge receipt of goods and focus on quantities received rather than pricing.

This tests your understanding of what kind of document a supplier issues that lists items delivered along with their prices and the amount due. That document is the invoice. It is issued by the supplier and serves as the bill, detailing each item, its price, and the total amount to be paid, which is essential for accounts payable and cost records.

A packing slip or packing list, by contrast, accompanies the shipment to show what was sent, but it generally does not include prices. A delivery note confirms what was delivered and may be used for verification, but it typically omits pricing. A receiving report is an internal record created by the recipient to acknowledge receipt of goods and focus on quantities received rather than pricing.