{"id":748,"date":"2023-09-27T07:02:29","date_gmt":"2023-09-27T07:02:29","guid":{"rendered":"http:\/\/localhost\/ecole9ja\/?p=748"},"modified":"2023-09-27T07:04:34","modified_gmt":"2023-09-27T07:04:34","slug":"week-7-jss-2-first-term-business-studies-lesson-notes","status":"publish","type":"post","link":"https:\/\/ecolebooks.com\/nigeria\/posts\/week-7-jss-2-first-term-business-studies-lesson-notes\/","title":{"rendered":"Week 7 – Jss 2 First Term Business Studies Lesson Notes"},"content":{"rendered":"

WEEK SEVEN<\/strong><\/p>\n

\u00a0OFFICE DOCUMENTS
\n<\/strong>
\n\u00a0Office documents are documents used in an office for business transactions. There are basically two types of office documents which are (i) Sales documents (ii) Purchases document
\nA. SALES DOCUMENT: are documents used in keeping records of sales transactions i.e. it is used to record goods sold either in cash or credit, undercharged and overcharged. They are:
\ni. An invoice
\nii. Debit note
\niii. Credit note
\niv. Delivery note
\n1. An Invoice: is prepared sent by the seller to the buyer to indicate value of cost of goods sold to the buyer.it contain name, address quality, description, amount and terms of trade.
\n2. Debit Note: is sent by the seller to the buyer to show that account has been debited as a result of undercharged
\n3. Credit Note: is sent by seller to the buyer to show that some goods has been overcharged. Credit note is like invoice but the same and it is usually printed in red colour.
\n4. Delivery Note: is prepared and sent by the seller along with goods to the buyer to show quantity of the description of goods sent. The buyer use the delivery note to check the goods delivered sign it and send a copy back to the seller through the driver.<\/p>\n

\u00a0B. PURCHASE DOCUMENTS
\nThese are documents used in keeping records of goods purchased. They are:<\/p>\n

    \n
  1. \n
    Letter of enquiry\n<\/div>\n<\/li>\n
  2. \n
    Quotation\n<\/div>\n<\/li>\n
  3. \n
    Order\n<\/div>\n<\/li>\n
  4. \n
    Receipt\n<\/div>\n<\/li>\n<\/ol>\n

    1. Letter of Enquiry \u2013 Is used by the buyers to find out from various suppliers whether certain foods are available. It can also be sued to confirm the terms of sales, quantity and mode of delivery.
    \n2. Quotation \u2013 is a purchase document sent by the seller in reply to the letter of enquiry. It indicates goods available, current prices, date of delivery and mode of delivery.
    \n3. Order \u2013 states the quantity of goods expected from the supplier. It is sent after receiving price list or quotation.
    \n4. Receipt \u2013 is issued to the buyer by the seller to indicate that the amount of money paid for a particular goods. it is a legal proof of payment.
    \nExercise:
    \nDesign a receipt for any company of your choice.<\/p>\n","protected":false},"excerpt":{"rendered":"

    WEEK SEVEN \u00a0OFFICE DOCUMENTS \u00a0Office documents are documents used in an office for business transactions….<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,87],"tags":[],"class_list":["post-748","post","type-post","status-publish","format-standard","hentry","category-posts","category-first-term-jss-2-business-studies"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/posts\/748","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/comments?post=748"}],"version-history":[{"count":1,"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/posts\/748\/revisions"}],"predecessor-version":[{"id":749,"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/posts\/748\/revisions\/749"}],"wp:attachment":[{"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/media?parent=748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/categories?post=748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/tags?post=748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}