JSS2 First Term Business Studies Lesson Note – Office Documents

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WEEK 3

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

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.

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