Regent College/Business Documents

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Business documents are documents in business that serve different purposes.They include:

  1. Purchase order
  2. Debit note
  3. Credit note
  4. Receipt

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understanding business documents

At the end of the lesson students should be able to explain clearly the importance of the documents listed above.

Purchase order

A purchase order is a document that is prepared by a company or an individual wishing to buy goods.It is sent to the supplier of the goods.A purchase order has these details:

  • The address of the supplier
  • The quantity and quality of the goods being ordered
  • The name of the company/individual making the order
  • The date the order was prepared

Debit note

A debit note is prepared by the company suppling goods upon discovering that a customer was undercharged.

Credit note.

This is a document that is prepared by a suppling company to the ordering company.It has these details:

  • The address of the company ordering goods
  • The name and address of the suppling company
  • The quantity of the goods supplied
  • The price of the goods supplied
  • The date the goods were prepared


Students should be able to differentiate a purchase order from a credit note Students should be able to define a debit note clearly


In not less than a page explain what you understand by a sales invoice.Your description should not be less than a page


  • Financial Accouting Volome one.Frank Wood


There are quite a number of business documents.The following are some of them:

  • Invoice
  • Purchase order
  • Credit note
  • Debit note
  • Receipt