Which of the following is a correct statement regarding the shipment of goods?

a. The shipping document must be in paper form.

b. The shipping document is used to update the perpetual inventory records.

c. Only one copy of the shipping document is needed.

d. All of the above are correct statements.

The answer is A) The shipping document must be in paper form.

Explanation:

When you are shipping goods (specially if you're exporting or importing goods) you need a lot of paperwork done. The carrier, customs official, the banks involved, insurance companies, etc., all require several types of documents. The most important ones are:

Proforma invoice Bill of Lading Shipper's Letter of Instructions (SLI) Packing List Commercial Invoice Customs documents Certificates of Origin Dangerous Goods forms Bank Draft

And all those documents need to be in paper form and some require several copies.