Professional Documents
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pg. 1
FAC1503-23-S2-8E
SA Products
25 Trade Centre
Centurion, Gauteng, 0157
Gauteng
('012)444 6455
accounts@SA products.co.za
Vat registration No: 4900177126
TAX
INVOICE
To : M Tlhagadi Date: 09 April 2020
Private Bag X60500 Tax invoice number: 2244
Houghton
2041
Vat registration number: 4800188126
Unit
Description Quantity price Amount
Electrician tool kit 2 1250 2 500.00
2 500.00
VAT @ 15% 0
Total price 2 500.00
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FAC1503-23-S2-8E
3) SOURCE DOCUMENTS ARE RECORDED IN THE BOOKS OF FIRST ENTRY – (Books of first entry will
be covered in Learning unit 4)
Use the bank statement to record the transactions in the business cash receipts journal of SA
Products. The business cash receipts journal is the book of first entry.
All the accounts in the business cash receipts journal will be recorded in the general ledger as
follows:
6) FINANCIAL STATEMENTS ARE COMPILED AT THE END OF THE FINANCIAL PERIOD – Not covered
in this syllabus
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