Which transaction records the commitment to sell items to a customer?

The transaction that records the commitment to sell items to a customer is the order. When a customer places an order, it represents an agreement between the seller and the buyer, confirming the seller’s intent to provide specific goods or services at a designated price and under agreed terms. This transaction essentially initiates the fulfillment process, indicating that the seller is obligated to deliver the items requested by the customer.

In contrast, an invoice is generated after the goods or services have been delivered, serving as a request for payment for those items. A quote is a preliminary document that provides potential pricing details to a customer before any formal commitment is made; it does not bind the seller to fulfill the transaction. A return authorization, on the other hand, is related to the process of returning previously purchased items and does not involve the initial commitment to a sale. Therefore, among the options provided, the order clearly stands out as the recognized document that signifies the commitment to sell items.