Which item is typically a non-financial document?

• A. Delivery note
• B. Invoice
• C. Bank statement
• D. Profit and loss report

Answer: (A)

The question checks you can tell the difference between documents that record money/charges and those that track goods and operations. A delivery note is the example of a non-financial document because its purpose is to confirm what has been delivered: the items, quantities, and sometimes the condition or date. It supports logistics and inventory control and is used to match orders with actual deliveries. It does not include prices, totals, or payment information, so it isn’t used for financial reporting or requesting payment.

In contrast, the others are financial documents: an invoice requests payment and shows amounts due; a bank statement records money movements in a bank account; a profit and loss report summarizes income and expenses over a period.