Concept:An invoice is a commercial document that records the details of a transaction between a seller and a buyer.
Explanation:An invoice is issued to show what goods or services were supplied.
Its main purpose is to list the description, quantity, and price of the items sold.
This means the invoice specifies the particulars of goods bought or sold.
Options A, B, and D are not the major distinguishing feature of an invoice.
The sales day book, cash columns, and cash sales records are separate accounting matters.
Therefore, the central feature is that an invoice gives full specification of the goods involved.
Answer:C. specifies the particular of goods bought.