Which category does 'Receipt' belong to?

• A. Category 1
• B. Category 2
• C. Category 3
• D. Category 1 and 3

Answer: (B)

Receipts are records of financial transactions that document purchases, payments, dates, vendors, and amounts. In this system, that type of documentation supports procurement, cost tracking, and an auditable trail, which aligns with the function assigned to the second category. It wouldn’t fit into categories that cover production/process records or labeling/documentation, so the receipt correctly belongs in Category 2.