Which document is considered the official proof of sale in accounts receivable?

The invoice is recognized as the official proof of sale in accounts receivable. This document serves as a formal request for payment issued by the seller to the buyer after a sale has occurred. It outlines the products or services provided, their quantities, and the agreed-upon prices, ensuring that both parties have a mutual understanding of the transaction details.

Additionally, an invoice typically includes payment terms, such as due dates and methods of payment, which are crucial for managing the accounts receivable process. It acts as a legal document that confirms the transaction and provides a reference for accounting purposes, making it essential for tracking and reconciling sales and payments.

Other documents, such as receipts, purchase orders, and delivery notes, serve specific roles in the transaction process but do not fulfill the same function as an invoice. While a receipt is proof of payment, a purchase order is a buyer's request to purchase goods or services, and a delivery note confirms the delivery of goods. However, it is the invoice that officially records the sale itself and the obligation for the buyer to pay.