Documents used to record, organize, and report financial transactions.

• A. Financial Forms
• B. Chart of Accounts
• C. Auditor
• D. Cost Accounting

Answer: (A)

In accounting, the documents that capture every business transaction—such as invoices, receipts, purchase orders, and checks—are the input records that start the recording process, help organize activity by tying it to specific accounts, and provide the evidence used to generate financial reports. These are what you’d call financial forms, because they are the tangible records that feed the system from recording through reporting.

The chart of accounts, by contrast, is the organized list of accounts used to classify and structure those transactions; it’s a framework, not the actual documents. An auditor is the person who examines records for accuracy, not a type of document. Cost accounting refers to a method for tracking and analyzing costs, not documents used to record transactions.