Business Documents


When a business sells goods on credit it will issue an invoice to the purchaser

Debit Note

When the goods received by customer are not in order, faulty, shortages or overcharged by supplier, the customer should issue a debit note to inform the supplier

Credit Note

When goods are returned, reported faulty, or where there has been an overcharge on an invoice, the supplier may issue a credit note

Statement of account

It is a summary of the transactions for the month which is issued by supplier


Is a written acknowledgement of money received and acts as proof of payment.