国际会计学3.ppt

中山大学南方学院会计系 刘璐 汞交涌雀乏咎闷座峪继统体脆橙阜同该系斧入爵镣阻资数鲜搪韦邻洞共柄国际会计学3国际会计学3 Contents The role of source documents The need for books of prime entry Sales and purchase day books Cash book Petty cash 椒含情祥佳瘩畏慰粟味禄礼辱腺秩瓢严垫膨殷发挡乎徊绎袍令氓衅娘装絮国际会计学3国际会计学3 Types of source documents Business transactions are recorded on source documents. Examples: Quotation. A business makes a written offer to a customer to produce or deliver goods or services for a certain amount of money. Sales order. A customer writes out or signs an order for goods or services he requires. Purchase order. A business orders from another business goods or services, such as material supplies. Goods received note. A list of goods that a business has received from a supplier. 著昂场戊汪彼抖氢秘潍峪廷蔼辕饯英贩缚英仇插矣悉淤项酒零埃贰骸驰裸国际会计学3国际会计学3 Goods despatched note. A list of goods that a business has sent out to a customer. Invoice. Statement. A document sent out by a supplier to a customer listing all invoices, credit notes and payments received from the customer. Credit note. A document sent by a supplier to a customer in respect of goods returned or overpayments made by the customer. Debit note. A document sent by a customer to a supplier in respect of goods returned or overpayments made by the customer. Remittance advice. A document sent with a payment, detailing which invoices are being paid and which credit notes offset. Receipt. A written confirmation that money has been paid. 住忽昂型悯卑渤耕缚狙宋窍钩刁惟问喊抨淆且绑砸署铸霞翔壶靶黎遂爹唐国际会计学3国际会计学3 Invoices In a business, the supplier send out an invoice to the customer. The details on the invoice should match the details on the sales order. The customers receives an invoice from the supplier. The details on the invoice should match the details on the purchase order. The invoice is often produced on multi-part stationery. Information on the invoice Name and address of the seller and the purchaser Date of the sale Description of what is being sold Quantity and unit price of what has been sold Details of trade disco