Which document is typically used to record a purchase from a supplier?

• A. Purchase invoice.
• B. Receipt
• C. Sales invoice
• D. Bank statement

Answer: (A)

A purchase invoice is the document typically used to record a purchase from a supplier. It is issued by the supplier to the buyer and lists what was delivered, quantities, unit prices, taxes, and the total amount due under agreed payment terms. This makes it the official source for recording the liability in the buyer’s books—crediting purchases and debiting accounts payable—so the purchase is properly tracked and payable.

A receipt, by contrast, proves that payment has been made, not the obligation to pay for goods or services. A sales invoice is created by the seller when selling to a customer, not when a buyer purchases from a supplier. A bank statement shows cash movements in the bank account and does not detail the underlying purchase transaction with the supplier.