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Accounting · Sources & recording of data

Business documents

CIE 04521 min read

Business documents

  • Invoice — a business document issued to the customer when the business sells goods on credit.
  • Debit note — a document sent to a supplier asking for an allowance for something unsatisfactory.
  • Credit note — a document sent to the customer to show an allowance.
  • Statement of account — a document showing all transactions between the business and a particular customer over a period of time.
  • Cheque — a bill of exchange where one party orders the bank to transfer money to the bank account of another party.
  • Receipt — evidence that a payment has been received.

Documents that are sources of information

  • Invoice
  • Credit note
  • Cheque counterfoil — contains information related to cheques issued by the business.
  • Paying-in slip — a document used when depositing cash or cheques into a bank account.
  • Receipt
  • Bank statement — a document that summarises the money going in and out of a bank account.

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