Double entry bookkeeping
40
KAPLAN PUBLISHING
Debit note
Details of the supplier.
Contains details of goods
returned, e.g. quantity,
price, value, sales tax, terms
of credit, etc.
Issued by the entity receiving
the goods. Cross referred to
the credit note issued by the
supplier.
Remittance
advice
Method of payment, invoice
number, account number,
date, etc.
Sent to supplier with, or as
notification of, payment.
Receipt
Details of payment received. Issued by the selling entity
indicating the payment
received.
The above list is based upon the documents created by a traditional
manufacturing entity. Not all entities will produce all of these documents. In the
same manner some entities may produce alternative forms of documentation,
particularly if they operate in the services industry or overseas.
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