The website has the complete lesson note for all the subjects in secondary school but this piece showcases the JSS2 Business Studies Lesson Note on Office Documents. You can use the website search button to filter out the subject of interest to you.

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  1. Meaning, Types of Office Document
  2. Preparation and Uses of Sales Document
  3. Preparation and Uses of Purchases Document

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Office documents are documents used in an office to facilitate the work of an organization. It serves as evidence of financial transactions. They enable accurate information to be kept on either goods that have been sold or purchased. In Book Keeping, they are referred to as Source Document.

Types of Office Document

Office document are divided into two major category

  1. Sales Documents
  2. Purchases documents

Sales Documents: These are documents used to record sales transactions. Business documents that relates to sales of goods and services are called sales document. They include:

  1. Invoice
  2. Pro forma Invoice
  3. Credit Note
  4. Debit Note
  5. Receipt
  6. Delivery note
  7. Price list
  8. catalogue



This is a document sent by the seller to a buyer showing the description, quantity, price of goods bought.  An example of Invoice is shown below.




Azure Net Co.,Ltd


Date: November 24, 2022


Phone Fax




Customer ID
qty item # description unit price discount total
3 Motor   250 10% 750
  Total discount   750
  Sales Tax  
  Total 750

Uses of Invoice

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