Commercial Documents
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Accounting
Index
1. Commercial Documents
2. Purchase order or order note.
3. Sales note.
4. Remittance
5. Invoice.
6. Debit note.
7. Credit note
8. Check
9. Receipts
10. Promissory Note
Commercial Documents
Commercial documents are all the written proofs issued in which it is recorded
certificate of the operations carried out in commercial activity, in accordance with the uses and
generalized customs and the provisions of the law.
The mission fulfilled by commercial documents is of utmost importance, as it arises from what
next
• The legal relationship between the parties involved in a certain matter is specified in them.
operation, that is, its rights and obligations.
•
Therefore, they constitute a means of proof to demonstrate the performance of commercial acts.
• They also constitute the fundamental element for the accounting of such operations.
• They allow the control of the operations carried out by the company or the merchant and the
verification of accounting entries.
2. Order or purchase note.
It is a document through which a person or company places a purchase order to a
Trader. This commercial document does not obligate the operation to be carried out.
At least two copies must be extended: one that remains in the possession of the person who signed it.
(buyer) and another, which is the one that is delivered or sent to the seller.
3. Sales receipt.
A sales receipt is the commercial document in which the seller details the goods that he has sold.
sold to the buyer, indicating quantity, price, delivery date, payment method, and others
operation conditions.
Once the order is accepted by the seller, he draws up the Sales Invoice, for which he takes responsibility for
commitment to deliver the merchandise detailed therein, and the buyer undertakes to
to receive them. This commercial document obligates both parties to carry out the operation under the terms
established.
4. Referral
This receipt is used to carry out the delivery or shipment of the sold goods. In it, the
the person who receives those goods acknowledges their acceptance, and with that, the arrangement is finalized.
the seller's right to collect and the buyer's obligation to pay. It serves as the basis for preparation
of the invoice.
The delivery note is issued in triplicate: the original signed by the seller is given to the buyer; the
duplicate, with the buyer's consent for the effects that they have received, remains in the possession of the
seller is assigned to the billing section to proceed with the issuance of the invoice. Finally, the
Triplicate remains in the deposit section as a record of the merchandise that has been dispatched.
5. Invoice.
It is the written relationship that the seller delivers to the buyer detailing the goods he has.
sold, indicating quantities, nature, price and other conditions of the sale.
With this document, the charge to the customer is made and their debt in favor of the seller is recorded.
buyer is the document that justifies the purchase and with its accounting it is recorded.
payment commitment.
At a minimum, the invoice must be issued in duplicate. The original remains with the buyer and the
Duplicate remains with the seller and it records the sale and the charge to the buyer.
The invoice is the main document of the sale transaction with which it is finalized.
The operation is concluded and it is an accounting document and means of legal proof.
6. Debit note.
This is called the communication that a merchant sends to their customer, in which they notify them that they have
charged or debited in your account a certain amount or value, for the concept that it indicates.
This document increases the debt, either due to a billing error, interest for late payment.
term, etc.
There are several cases in which this document is used, some of which are the following:
In banks: when a customer is charged a fee or stamp that was applied to a check
deposited and drawn on an interior square.
In the stores: when the freight for shipping merchandise was paid; when interest is debited,
stamped and commissions on documents, etc.
7. Credit note
It is the document in which the merchant sends to their client, with the aim of communicating the accreditation.
in their account a certain amount, for the reason expressed therein.
Some cases in which it is used: breakage of sold goods, price reductions, returns or
special discounts, or correct errors due to overbilling.
8. Check
A check is an unconditional order for payment drawn against a bank where the drawer has
Funds deposited at your order in the checking bank account or authorization to overdraw.
As stated, the check is an order of payment, not a promise of payment like in the case of a promissory note;
it follows that it must be executed by the bank upon presentation of the document with the
particular modalities established for each type of check.
Ways to endorse a check.
to the bearer
b) in favor of a specific person, with the clause 'with or without it.'
c) in favor of a specific person, with the clause 'not to order or another equivalent.'
9. Receipts
The receipt is a proof of payment or of having received money. It is always issued by the one who receives it and their
The signature at the bottom is proof of the partial or total extinction of the debt.
10. Promissory Note
A promissory note is the document by which one person commits to pay another, or to whom that person designates.
indicate a specified sum of money on a set date and at a stipulated address.
Job sent by:
Luis A. Recalde
lsre2000@hotmail.com
Major: Marketing Commission 'A'
Prof.: Cont. Hugo Balcar
Tuesday, June 20, 2000