Final answer:
The correct statement about the shipment of goods is that the shipping document is important for updating perpetual inventory records. It does not need to be on paper and more than one copy is usually required for various stakeholders.
Step-by-step explanation:
The question relates to the shipment of goods and the role of shipping documents in that process. The correct statement regarding the shipment of goods is that the shipping document is used to update the perpetual inventory records. This document is essential not only for tracking the movement of goods but also for maintaining accurate inventory counts in a company's inventory management system. However, the statement that the shipping document must be in paper form is not accurate, as electronic forms are commonly used and accepted in today's digital world. Additionally, it is not sufficient to have only one copy of the shipping document; multiple copies are often necessary for different stakeholders involved in the shipping process, such as the shipper, the receiver, and sometimes a third-party logistics provider.