What is the difference between 'receipt' and 'issue' documentation?

• A. Receipt documents record incoming fuel; Issue documents record outgoing fuel.
• B. Receipt documents record outgoing fuel; Issue documents record incoming fuel.
• C. Receipt documents record both incoming and outgoing fuels.
• D. Receipt documents are used for inventory only; Issue documents record usage.

Answer: (A)

Receipts are used to document what comes into storage. A receipt records incoming fuel — when it arrives, the quantity, grade, source or supplier, date, and other details needed to verify the inbound transaction.

Issues, on the other hand, track what goes out. An issue document records outgoing fuel — who is taking it, where it’s going (destination or unit), the quantity, date, and any related requisition or order information.

This separation keeps accurate inventory counts and an audit trail: receipts capture inbound transactions, while issues capture outbound transactions. The idea that receipts record outgoing fuel or that receipts cover both inbound and outbound is not correct, and describing receipts as only about inventory misses the purpose of recording the actual inbound transaction.