The earliest form of accounting (evidently) used by the Sumerians was a broken piece of wood or stone. The creditor held one half and the creditee kept the other half. When both halves matched, you had the right person and were not paying an impostor. So it was an early method of authentication, which is why official decrees were sent with a method of validation. One could easily see how פתק טוב would be like saying "may you always be the lender and not the borrower". These פתקימ were eventually traded as currency, which led to the evolution of money.
If a kuf was used to transcribe a Greek kapa, does that mean that by that time, kuf was pronounced like a kaf?
Regarding the German word "quittung;" if I may offer an insight, their is an interesting suffix in German "-ung" that tends to denote something is continual: for instance, 'zeit' (time) and 'zeitung' (times--as in a 'periodical' publication). There is a Hebrew equivalent: the letter nun suffix, as in 'et' (ayin-tav 'time') and 'eton' (periodical). The letter nun as a suffix, denotes that the thing is continual.
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