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financial account-week2_accounting_equation-_Lecturer
* * * * * * * * * * * * * UTAR/FHBM1214/Topic2 Invoice Sent by the seller to the buyer to inform the latter how much to pay for the goods or services supplied. When a trader sells on credit instead of by cash, he prepares an invoice, usually in duplicate and sends the original copy to the buyer to request payment. UTAR/FHBM1214/Topic2 Example for Invoice UTAR/FHBM1214/Topic2 Credit Note The seller sends a credit note to the buyer when goods have been overcharged, or when the buyer returns goods. The seller prepares a credit note and sends the original copy to the buyer to inform the latter that he is crediting the buyer’s account. Purpose: To correct an overcharge in the invoice. UTAR/FHBM1214/Topic2 Example for Credit note UTAR/FHBM1214/Topic2 Debit Note Sent by the seller to the buyer as an additional invoice when the latter has been undercharged. The seller will prepare and send the original copy of a debit note to the buyer to debit the buyer’s account, thus increasing the amount of the buyer’s debt. Purpose: To correct an undercharge in the invoice. UTAR/FHBM1214/Topic2 Example for Debit note UTAR/FHBM1214/Topic2 Payment Voucher Prepared to record payment of money, of either cash or cheque, to a third party. The party receiving the payment will have to sign to acknowledge receipt of the said sum, endorsed by the officer authorising the payment. UTAR/FHBM1214/Topic2 Example for Payment voucher UTAR/FHBM1214/Topic2 Cheque Counterfoil Contains information such as cheque number, payee’s name and amount paid. Records payment of money by cheque. Accountants will use all the cheque stubs in the cheque book to record the Cash Book or Petty Cash Book. UTAR/FHBM1214/Topic2 Example for cheque counterfoil cheque counterfoil UTAR/FHBM1214/Topic2 Receipt A document to acknowledge a payment received. The original copy is given to the customer or paying party while the duplicate copy is retained by the recipient. UTAR/FHBM1214/Topic2 Example for Receipt UTAR/FHBM1214/Topic2 Ba
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