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2.2 Business documents

Check your progress

Read the unit objectives below. Tick the column that best describes your
progress in each 会
recognise and understand the following business documents: invoice,
debit note, credit note, statement of account, cheque, receipt
complete pro-forma business documents
understand the use of business documents as sources of information:
invoice, credit note, cheque counterfoil, paying-in slip, receipt, bank
statement.
Support
1Match each of the following business documents to the account that is affected by the
document. Each account should be matched to only one document.
Business document Account affected
(a)Sales invoice Cash
(b) Cheque counterfoil Sales returns
(c) Purchases invoice Sales
(d) Credit note Purchases
(e)Receipt Bank

Practice
2 Complete this invoice by filling in the total column.

L Boaler
0Q
31 Seagrave Road INVOIC E
BATHROOM CARCHESTER
DESIGN CR1 7TG
To:
Claude Invoice number: 013
12 Hollins Street Date: 1 June 2018
CARCHESTER
CR8 ORD
Quantity Description Unit Price S Total (S)
40 A4 Lever arch files 1.20
60 Exercise books (A5) 0.40
200 Pens (blue ink) 0.20
Less 10trade discount
TOTAL

Chapter 2: Sources and recording of data 9


3 Fill out the following cheque based on a payment of 5650 to Sampson on
14 September 2018. The cheque will be paid out of your bank account.
Date: Nanchester Bank Date:
/ / High Street Branch /


Payee Pay
Amount:

Cheque number Branch sort code Account no.
A/C:1448908 00025 04-01-26 1448908

4 Draw up an invoice with full details based on the following information:


・ Your business name and address: Miguel sandwich shop, 31 Head Street, Oldtown, OT4 1SN
・ Customer name and address: Hamman Business Conferences, Unit 12, Business Park, Oldtown,
OT4 7XJ
・ Details of sale: 50 mixed vegetarian sandwiches (¥1.20 each), 25 fish sandwiches (¥1.40 each)
20 savoury platters (¥3 each) (order placed on 11 May 2018)
・ Discount: Trade discount of 10%.

Stretch
5 Research online to find examples of online services that produce business documents
that are designed specifically for a business's own needs? Do you think all businesses
would use online packages to design their own set of documents?
Unit review
1For which of the following accounts does a paying-in slip provide information for making debit
entries?
A Credit suppliers C Cash
B Credit customers D Bank
2 A statement of account does not contain details of which of the following?
A Amounts owing to the business by customers
B Amounts received in payment from customers
C Wages paid to workers who deliver goods to customers
D Details of goods received as returns from customers
3 A cash sale for immediate payment may be recorded from which of the following business
documents?
A Purchases invoice C Debit note
B Receipt D Credit note
4 Which of the following documents normally results in an entry in the sales ledger?
A Bank statement C Credit note
B Statement of account D Cheque counterfoil
10 Chapter 2: Sources and recording of data

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