ATTACHMENT 2

DOCUMENT 1: PURCHASE ORDER

1. Purpose of this document.

Purchase orders are documents sent from a buyer to a supplier with a
request for an order. The type of item, the quantity and agreed upon price
are generally printed on the purchase order the more specific the order,
the more details included, the more effective the purchase order will be.
(Wikipedia)
2. The importance of this document.
A purchase order is used as a reference for business if a buyer receives
their order and it does not comply with the desired specifications. A
purchase order provides legal clarity and concrete instructions for the
seller, as well as a concretepaper trail that can be used as a point of
reference for when things go wrong. (Wikipedia)
3. Example of transaction in this document.
The business paid USD 14595 to Jabba Green Computing for electronic

devices
4. Double entry record.
Debit: Electronic Devices
Credit: Bank

14595
14595

DOCUMENT 2: DELIVERY ORDER

1. Purpose of this document.

A delivery order is a document that ensures the items are being delivered
in the same quality and quantity as you would purchase the items right
from the store. Simply said, a delivery orders confirms that you receive the
right amount of things you send/receive. (Ezine Articles)
2. The importance of this document.
To ensure the quantities and qualities of the items that are ordered from
the seller or sent to other party is exactly the same when purchased. If the
items received is not at the same amount when purchased, the delivery
order can be used as reference.

3. Example of transaction in this document.

Xin Cube Inc. sent 100 units of smartphone casings to Stanley
4. Double entry record.
Debit: Stanley
100
Credit: Xin Cube Inc.

100

DOCUMENT 3: INVOICE

1. Purpose of this document.

It is an commercial document issued by a seller to a buyer, indicating the
products, quantities, and agreed prices for products or services the seller
has provided the buyer. An invoice indicates the sale transaction only. This
mean an invoice is a bill by a seller to a buyer to indicate the buyer to pay
for the products or the services that provided by the seller. (Invoice
Software, 2014)
2. The importance of this document.
The information that are recorded in the invoice such as product detail,
service information, seller information, contact information, etc. Can be
used as an proof of payment and also represent the company or a business
image. (Invoice Software, 2014)

3. Example of transaction in this document.

Xin Cube Inc. have recorded a total of 21 units of electronic devices with a
total of USD 9933.00 paid from Synex Inc.
4. Double entry record.
Debit: Xin Cube Inc.
9933.00
Credit: Synex Inc. 9933.00

DOCUMENT 4: BANK IN RECEIPT

1. Purpose of this document.

A bank receipt contains detailed information about a financial transaction
conducted at a bank. Generally includes the amount of the transaction, the
date it occurred, and the employee number of the bank employee who
conducted the transaction. Aside from transactions involving deposit
accounts, bank receipts are also given to customers who make loan
payments, credit card payments, and conduct other similar types of
transactions. Banks provide account holders with a copy of the bank
receipt and the bank also maintains its own records of all transactions.
(WiseGeek)
2. The importance of this document.
To avoid disputes relating to the details of transactions. Immediately after
taking possession of the bank receipt, the account holder has the
opportunity to dispute any information that is incorrectly recorded on the
receipt. If an error occurs after an account holder leaves the bank and
funds are deposited into the wrong account, the customer can use the
bank receipt as a means of having the transaction corrected and funds
deposited into the correct account. (WiseGeek)
3. Example of transaction in this document.
Rahmah deposited RM 50 into lazada bank account to purchase a

handbag.
4. Double entry record.
Debit: Lazada
Credit:

50
50

DOCUMENT 5: DEBIT NOTE

1. Purpose of this document.

Debit note is used to inform the buyer that his or her account has been
debited with stated amount. This document is used when a sales price is
understated.
2. The importance of this document.
A seller might issue a debit note instead of an invoice in order to adjust
upwards the amount of an invoice already issued (as if the invoice is
recorded in wrong value).

3. Example of transaction in this document.

AA Textile have been informed that their account have been debited with
RS 4000.00 into their account.
4. Double entry record.
Debit: AA Textile
Credit:

4000
4000

DOCUMENT 6: CREDIT NOTE

1. Purpose of this document.

A statement that notifies the buyer that a certain amount of money has
been credited to the buyer's account.
2. The importance of this document.
A credit note is issued in various situations to correct a mistake, such as

when an invoice amount is overstated, correct discount rate is not applied,

goods spoil within guaranty period, or they do not meet the buyer's
specifications and are returned. Also called credit memo. (Business
Dictionary)
3. Example of transaction in this document.
Xin Cube Inc. have sent credit notes to Gary Butler stating that a total of
USD 16800 from returned goods have been credited due to damages.
4. Double entry record.
Debit: Gary Butler 16800
Credit: Xin Cube Inc.

16800

DOCUMENT 7: PAYMENT VOUCHER

42342
670

5 January 2015

RM
Ahmad Hamid Abdullah Kareem
RM 670
The Purchase of three chairs
Ahmad Hamid Abdullah
Kareem
Najib Razak

1. Purpose of this document.

A document which can be used as proof that a monetary transaction has
occurred between two parties. In business, a payment voucher can be
used for a variety of purposes, sometimes taking the place of cash in a
transaction, acting as a receipt, or indicating that an invoice has been
approved for payment (Business Dictionary).
2. The importance of this document.
The payment voucher is the final proof of payment and must be in the file
to provide information in case of any future question.
3. Example of transaction in this document.
Ahmad Hamid Abdullah Kareem received payment voucher from Najib

Razak from the purchase of three chairs.

4. Double entry record.
Debit: Ahmad Hamid Abdullah Kareem
Credit: Najib Razak

670
670

DOCUMENT 8: OFFICIAL RECEIPT

1. Purpose of this document.

Official receipts are hard copies of financial transactions used by
businesses for tax and accounting purposes. These documents include the
vendor's name, goods sold, purchase price, the date, receipt number and
other pertinent information. Official receipts may be printed or handwritten
as long as all information is included (reference.com)
2. The importance of this document.
the importance of official receipts are such as a proof of completeness of
accounting records. Next, as a claim as deduction of refunds, minimizes
audit and as a hard evidence to support the existence of the transaction
recorded.

3. Example of transaction in this document.

Tan Ah Meng have recieved a payment receipt from Testing Company after
the company bought stationery from him.
4. Double entry record.
Debit: Tan Ah Meng
10.60
Credit: Testing Company 10.60