Acca financial Accounting (FA) Study Text ac ca (FA)


Chapter 3  KAPLAN PUBLISHING



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Chapter 3 

KAPLAN PUBLISHING



 

39 

 Contents 

Purpose 

Quotation 

Quantity/description/details 

of goods required. 

To establish price from 

various suppliers and cross 

refer to purchase requisition. 



Purchase 

order 

Details of supplier, 

e.g. name, address. 

Quantity/ description/details 

of goods required and price. 

Terms and conditions of 

delivery, payment, etc. 

Sent to supplier as request 

for supply. To check to the 

quotation and delivery note. 



Sales order 

Quantity/description/details 

of goods required and price. 

Cross checked with the order 

placed by customer. Sent to 

the stores/warehouse 

department for processing of 

the order. 



Despatch note 

(goods 

despatched 

note – GDN) 

Details of supplier, 

e.g. name and address. 

Quantity and description of 

goods 

Provided by supplier. 



Checked with goods received 

and purchase order. 



Goods 

received note 

(GRN) 

Quantity and description of 

goods. 

Produced by entity receiving 

the goods as proof of receipt. 

Matched with delivery note 

and purchase order. 

Invoice 

Name and address of 

supplier and customer; 

details of goods, 

e.g. quantity, price, value, 

sales tax, terms of credit, 

etc. 

Issued by supplier of goods 



as a request for payment. For 

the supplier selling the 

goods/services this will be 

treated as a sales invoice. 

For the customer this will be 

treated as a purchase 

invoice. 

Statement 

Details of supplier, 

e.g. name and address. Has 

details of date, invoice 

numbers and values, 

payments made, refunds, 

amount owing. 

Issued by the supplier. 

Checked with other 

documents to ensure that the 

amount owing is correct. 

Credit note 

Details of supplier, 

e.g. name and address. 

Contains details of goods 

returned, e.g. quantity, 

price, value, sales tax, terms 

of credit, etc. 

Issued by the supplier. 

Checked with documents 

regarding goods returned. 

 




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