Answer :
Answer:
Explanation:The basis of recording transactions in accountancy is **a) Vouchers**.
Here's a brief explanation of each option in the context of accountancy:
- **Vouchers**: These are documentary evidence of a transaction, such as invoices, receipts, bills, etc., that serve as proof for recording transactions in the books of accounts.
- **Order form**: This is a document used to request goods or services, but it typically does not serve as the basis for recording transactions in the accounting records directly.
- **Profit**: Profit is the financial gain earned by a business after deducting expenses from revenue. It is an outcome of business operations, not a basis for recording transactions.
- **Quotation list**: This is a list of prices provided by suppliers, which helps in making purchasing decisions, but it is not used as a basis for recording transactions in accounting.
Therefore, among the options given, the correct answer for the basis of recording transactions in accountancy is **a) Vouchers**.