A document prepared at the time of shipment indicating the description of the merchandise and other relevant data. It is a written contract of the receipt and shipment of goods between the seller and the freight carrier. This document is a:
a. bill of lading
b. purchase requisition
c. receiving report
d. remittance advice
e. sales order

bill of lading

Explanation:

Bill of lading is a legal document issue when goods are transferred from one place to another. It is issued by the  freight carrier to the person who is shipping the goods. This document contains details such as which goods are shipped, quantity, details of destination. It also serves the purpose of shipment receipt, once the goods are delivered at mentioned destination in the document. To make sure that requisite goods has been correctly received  the destination and shipped correctly from the shipper, the document is signed by authorized person from the receiver, the  shipper, and the carrier.  

The objective of such document is