Which document is issued for payments made from the trust account?

The document issued for payments made from the trust account is receipts. Receipts serve as formal acknowledgment of a transaction, providing confirmation that the payment has been received in the trust account. This is crucial for accounting purposes, as they document the funds held in trust and ensure transparency in financial dealings.

Invoices, while important in the billing process as they detail amounts owed for services rendered or goods provided, are not the documents used to confirm payments made. Contracts outline the agreements and obligations of the parties involved but do not serve as proof of payment. Promissory notes can indicate a promise to pay a specified amount in the future but do not serve as evidence of payment made into a trust account. Thus, receipts are the appropriate document type to reflect payments made from the trust account.