Which of the following is a primary voucher:

Solution (By Examveda Team)

Primary vouchers are those original documents that serve as the main and direct evidence of a business transaction.

They are the first or original source documents that record the occurrence of a transaction and provide proof for entries made in the books of accounts.

An invoice is a classic example of a primary voucher because it is the original document issued by the seller to the buyer showing details such as the goods sold, quantity, price, and total amount payable.

Carbon copies of receipts and counterfoils are not primary vouchers; they are considered secondary vouchers since they are duplicates or internal copies used for record-keeping and reference purposes.

Therefore, the document that qualifies as a primary voucher is the invoice.

Hence, the correct answer is Option A: Invoice.