Which document is commonly used to confirm that ownership transfers at delivery after the buyer signs?

• A. Packing slip
• B. Delivery invoice is signed
• C. Purchase order
• D. Credit memo

Answer: (B)

Ownership transfer at delivery is confirmed when the buyer signs a document that records receipt and acceptance of the goods. The delivery invoice is the document the buyer signs at delivery to acknowledge that the goods were received and accepted, and it ties the transfer of ownership to the payment action. A packing slip simply lists what was shipped and is used for verification, not to prove that ownership has passed. A purchase order is the buyer’s request for goods and does not indicate transfer of ownership. A credit memo documents credits or refunds and isn’t used to confirm delivery ownership.