国际会计学3
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Invoice.
Statement. A document sent out by a supplier to a customer listing all invoices, credit notes and payments received from the customer.
Credit note. A document sent by a supplier to a customer in respect of goods returned or overpayments made by the customer.
Receipt. A written confirmation that money has been paid.
Invoices
In a business, the supplier send out an invoice to the customer. The details on the invoice should match the details on the sales order.
The customers receives an invoice from the supplier. The details on the invoice should match the details on the purchase order.
The invoice is often produced on multi-part stationery. Information on the invoice
Name and address of the seller and the purchaser Date of the sale Description of what is being sold Quantity and unit price of what has been sold Details of trade discount, if any Total amount of the invoice including details any of sales tax Sometimes, the date by which payment is due, and other terms of sale
despatched note பைடு நூலகம்Fourth copy stapled to sales order and kept in sales department as a record of sales
The credit note
A credit note is a document relating to returned goods or refunds when a customer has been overcharged. It can be regarded as a negative invoice.
中山大学南方学院会计系 刘璐
Contents
The role of source documents The need for books of prime entry Sales and purchase day books Cash book Petty cash
Types of source documents
Business transactions are recorded on source documents.
Examples:
Quotation. A business makes a written offer to a customer to produce or deliver goods or services for a certain amount of money.
A credit note is sometimes printed in red to distinguish it from an invoice. Otherwise, it will be made out in much the same way as an invoice, but with less detail and ‘Credit Note Number’ instead of ‘Invoice Number’.
Goods received note. A list of goods that a business has received from a supplier.
Goods despatched note. A list of goods that a business has sent out to a customer.
Sales order. A customer writes out or signs an order for goods or services he requires.
Purchase order. A business orders from another business goods or services, such as material supplies.
Uses of multi-part invoices
To copy to customer as a request for payment Second copy to accounts department to match to eventual payment Third copy to ware house to generate a despatch of goods, as evidenced by a goods
Debit note. A document sent by a customer to a supplier in respect of goods returned or overpayments made by the customer.
Remittance advice. A document sent with a payment, detailing which invoices are being paid and which credit notes offset.
Statement. A document sent out by a supplier to a customer listing all invoices, credit notes and payments received from the customer.
Credit note. A document sent by a supplier to a customer in respect of goods returned or overpayments made by the customer.
Receipt. A written confirmation that money has been paid.
Invoices
In a business, the supplier send out an invoice to the customer. The details on the invoice should match the details on the sales order.
The customers receives an invoice from the supplier. The details on the invoice should match the details on the purchase order.
The invoice is often produced on multi-part stationery. Information on the invoice
Name and address of the seller and the purchaser Date of the sale Description of what is being sold Quantity and unit price of what has been sold Details of trade discount, if any Total amount of the invoice including details any of sales tax Sometimes, the date by which payment is due, and other terms of sale
despatched note பைடு நூலகம்Fourth copy stapled to sales order and kept in sales department as a record of sales
The credit note
A credit note is a document relating to returned goods or refunds when a customer has been overcharged. It can be regarded as a negative invoice.
中山大学南方学院会计系 刘璐
Contents
The role of source documents The need for books of prime entry Sales and purchase day books Cash book Petty cash
Types of source documents
Business transactions are recorded on source documents.
Examples:
Quotation. A business makes a written offer to a customer to produce or deliver goods or services for a certain amount of money.
A credit note is sometimes printed in red to distinguish it from an invoice. Otherwise, it will be made out in much the same way as an invoice, but with less detail and ‘Credit Note Number’ instead of ‘Invoice Number’.
Goods received note. A list of goods that a business has received from a supplier.
Goods despatched note. A list of goods that a business has sent out to a customer.
Sales order. A customer writes out or signs an order for goods or services he requires.
Purchase order. A business orders from another business goods or services, such as material supplies.
Uses of multi-part invoices
To copy to customer as a request for payment Second copy to accounts department to match to eventual payment Third copy to ware house to generate a despatch of goods, as evidenced by a goods
Debit note. A document sent by a customer to a supplier in respect of goods returned or overpayments made by the customer.
Remittance advice. A document sent with a payment, detailing which invoices are being paid and which credit notes offset.