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Trading Documents Importance of Documents in TradeDocuments Used in Hong Kong Importance of Documents in External Trade Documents Used in External Trade Making Payments in External Trade
Importance of Documents in TradeTo keep records of transactions To keep its book-keeping systems accurate and up-to-date To provide information on the trading activities
Documents Used in Home TradeLetter of Enquiry Quotation BUYER SELLER Order Advice Note/ Delivery Note Invoice/ Statement of Account Receipt Receipt
Letter of Enquiry An enquiry by a customer to suppliers asking for details of goods which may be bought
Cash Discount A reduction in price to the public for payment in cash
Trade discount A reduction in price given by a trader to other traders
Quotation States the price and other details of goods a supplier is willing to sell
Order A document sent by a buyer to a supplier giving details of goods to be purchased
Advice note Delivery noteBe sent by the supplier to the buyer give details of delivery of the goods Delivery note Be sent with the goods, usually if the supplier’s own transport is used
Invoice Is a bill which lists goods bought from the supplier
Credit note Debit note
Discounts in the UK A brief description of terms.
Sample Problem Chapter 8.
HOW TO WRITE A LETTER.
UNIT 2D CREDIT TRANSACTIONS POSTING DOCUMENTS TO THE LEDGER.
The Sales Journal and the Purchases Journal
Reporting and Analyzing Merchandising Activities
The Operating Cycle and Merchandising Operations 6.
Jeopardy Category 1 Q $100 Q $200 Q $300 Q $400 Q $500 Q $100 Q $200 Q $300 Q $400 Q $500 Category 2 Category 3Category 4 Category 5.
Journalizing Purchases and Cash Payments Corporations Corporation – an organization with the legal rights of a person and which many persons may.
Partnership The main difference between a service business and a merchandising business is?
Recording Sales and Cash Receipts Advanced Accounting Audrey Marshall, Director.
BUSINESS DOCUMENTS. Stages of Financial Recording Calculate Net Profit and Capital Employed Prepare Final Accounts and Balance Sheet Balance ledger accounts.
8-1 © 2010 The McGraw-Hill Companies, Inc. All rights reserved.
8–18–1 Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin.
ACCOUNTING FOR MERCHANDISING OPERATIONS
12.2 Cash and Trade Discounts
Chapter 15 Purchases day book and purchases ledger
Documents used in Internal Trade
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