BASIC ACCOUNTING : BASIC SUBSIDIARY DOCUMENTS

> INWARD INVOICE :

THIS IS A DOCUMENT SENT BY THE SUPPLIERS OF GOODS GIVING DETAILS OF GOODS SENT, PRICE, VALUE, DISCOUNT ETC. (PURCHASE BOOK ENTRY)

> OUTWARD INVOICE :

THIS IS A DOCUMENT SENT BY FORM TO THE CUSTOMER, SHOWING DETAILS OF GOODS SENT, PRICE, VALUE, DISCOUNT ETC. (SALES BOOK ENTRY)

> DEBIT NOTE :

IT IS A SIMPLE STATEMENT SENT BY A PERSON TO ANOTHER PERSON SHOWING THE AMOUNT DEBITED TO ACCOUNT 

DEBIT NOTE ISSUED ON PURCHASED RETURNED

> CREDIT NOTE :

IT IS A SIMPLE STATEMENT SENT BY ONE PERSON TO ANOTHER PERSON SHOWING THE AMOUNT CREDITED TO ACCOUNT

CREDIT NOTE ISSUED ON SALES RETURNED

> CASH RECEIPTS AND VOUCHERS :

THESE ARE THE VOUCHERS & RECEIPTS FOR CASH RECEIVED AND PAID