Categories: Lesson Notes

JSS2 Business Studies Lesson Note on Office Documents

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OFFICE DOCUMENTS

PREVIEW

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

Full Content

OFFICE DOCUMENT

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

 

  1. INVOICE:

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.

INVOICE

 

Azure Net Co.,Ltd

INVOICE #

Date: November 24, 2022

,

Phone Fax

 

To

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

Uses of Invoice

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