Monday October 12,2020

Office Document
Learning Objectives
Explain the term office document
Enumerate types of office documents
List the uses of sales document and purchase document
Identify the uses of sales and purchase document

Keywords
Source document
Sales
Purchases

Meaning of Office Document

Office documents are documents used in an office to facilitate the work of the organization. These
documents enable accurate information to be kept on goods that have been sold or purchased. In book
keeping it is called source documents.

Types of Office Document

There are two main types of office documents:

Sales documents
Purchases documents

Sales Documents
These are documents used documents used to record sales transaction. They include:

Invoice
Debit note
Delivery note
Receipt, etc.

Invoice
The invoice is an important office document. It is a document containing information about the goods
sold and purchased. An invoice usually contains:
 Name and address of the supplier
Name and address of the buyer
Invoice number and date
Details of the goods purchased
Price per unit

Debit Note
The debit note is usually sent by the seller to the buyer, to indicate an increase in the amount (the
buyer) owes. It is a document similar to an invoice. A debit note may be sent to the buyer if:

The seller undercharged the buyer.

For some reason the amount on the invoice is lesser than the actual amount expected from the
buyer

Delivery Note
A delivery note is a document sent with a shipment of goods that describes the goods and the quantities
being delivered

Receipt
A receipt can also be defined as a business document issued to the buyer by the seller in respect of a
sum paid. It is therefore, a legal evidence of payment. Receipt is usually written out for payments by
cash for the amount of goods purchased and must be sealed by stamp or signature or even both.

Purchase Document
Purchase documents are document used in keeping records of purchases in the organization, records are
kept of what is ordered and receipts issued goods purchased. examples of purchase document are Order
form, Requisition form, Letter of enquiry

Order Form
An order form is a document that describes the goods to be bought, quantity, the delivery date,
required price of the items and the address the goods are to be delivered to.

Requisition Form
A requisition form is a document meant for internal use only. It contains all the things needed by the
department, the types of material, the quantity and the size required. It must be signed by the head of
the department and sent to the purchasing officer.
Letter of Enquiry
This is a letter that is compiled by the purchasing officer after collating the requisition from various
department. He identifies possible suppliers. He sends letter or makes phone calls to enquire the
availability, price and possible delivery date of the goods.