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1. Purchase Order:

This is a statement sent by the buyer to the seller. This order may be in form of a letter or may be prepared in a printed form. Description of the goods to be bought the amount to be bought, address of delivery, the unit price of items and the delivery date must be shown on the order.

2. Cash receipt:

This is a document which shows the evidence or proof for payment of goods and services.  It shows the date of payment, the person who made the payment, the amount and the signature of the receiver.

3. Invoice:

It is a document prepared by the seller and sent to the buyer or goods or services.  It shows the items of sale, the number of goods sold, a description of the supplier, discount granted etc. It is mostly prepared in duplicate.  It also serves as a receipt.

4. Cash Register Tapes:

A cash register is a machine for a quick, easy and accurate transaction. Each item sold is clearly indicated and the prices totalled up. This is registered on the tape and at the end of the day, becomes a source document.

5. Cash Register Book:

At the end of the business day, entries are made into a cash register book from the receipt books.  These are found in stores or shopping malls with a large volume of sales.

6. Credit Note: 

It is a document sent by the supplier /seller to the buyer to correct an overcharge in the invoice. It can also be issued when customers return goods to suppliers.  

7. Debit Note:

This is written out by the seller to the buyer to correct an undercharge or when goods are not charged on the invoice.

8. Deposit and Withdrawal Slips:

These are commonly found in banks and some other financial institutions. Whenever a customer wants to lodge money into an account, he makes use of a deposit slip issued by the bank. If on the other hand, he or she wishes to withdraw money from a savings account, a withdrawal slip from the bank is filled out and presented to the cashier.

9. Cheques:

A cheque is a negotiating instrument instructing a bank to pay a specified sum of money to the person whose name is written on it. Money can be withdrawn either by the account holder or the authorized person to withdraw. A cheque can be crossed or open.


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