The consolidated inventory adjustment document (IAD) register (M10) must contain an entry for each adjustment transaction appearing on which two registers?

The correct choice signifies that the consolidated inventory adjustment document (IAD) register, designated as M10, is directly tied to transactions outlined in both the D04 and D06 registers. This is crucial because the D04 register captures inventory discrepancies through stock records and reflects adjustments, while the D06 register deals with item adjustments that need to be reconciled and addressed accurately.

When adjustments are made, they must be documented consistently across these registers to ensure proper tracking and accountability of inventory changes. The inclusion of each adjustment transaction in the consolidated IAD register ensures that all adjustments are comprehensively recorded, enabling effective inventory management and reporting.

Each of the other register combinations mentioned does not align with the specific adjustments required for maintaining accurate inventory records as established in this context, therefore reinforcing the necessity of D04 and D06 for the M10 register.