Index
1. Commercial Documents
2. Purchase or order note.
3. Sales note.
4. Referral
5. Invoice.
6. Debit note.
7. Credit note
8. Check
9. Receipts
10. I will pay
1. Commercial Documents
The commercial documents are all the vouchers extended in writing in which the operations that are carried out in the commercial activity are recorded, in accordance with the generalized uses and customs and the provisions of the law.
The mission that commercial documents fulfill is of utmost importance, as it arises from the following:
• The legal relationship between the parties involved in a certain operation, that is, their rights and obligations, is specified in them.
Therefore, they constitute a means of evidence to demonstrate the performance of commercial acts.
• They are also the fundamental element for accounting for these operations.
• They allow the control of the operations carried out by the company or the merchant and the checking of the accounting entries.
2. Purchase or order note.
It is a document by which a person or company formulates a purchase order to a merchant. This official document does not Forces to perform the operation.
There must be at least two copies: one that remains in the possession of the subscriber (buyer) and another, which is delivered or sent to the seller.
3. Sales note.
The sales document in which the seller details the merchandise that he has sold to the buyer, indicating, quantity, price, delivery date, form of payment and other conditions of the operation, is called a sales note.
Accepted the order by the seller, he formulates the Sales Note, by which he undertakes the commitment to deliver the merchandise detailed therein, and the buyer agrees to receive them. This commercial document requires both parties to carry out the operation in the established terms.
4. Referral
This voucher is used to execute the delivery or remission of the goods sold. In it, the person who receives these goods records their agreement, and with this the seller's right to collect and the buyer's obligation to pay are specified. Is the basis for the preparation of the bill.
The remittance is extended in triplicate: the original signed by the seller is delivered to the purchaser; the duplicate, with the buyer's agreement for the effects it has received, remains with the seller and goes to the billing section to proceed with the issuance of the invoice. Lastly, the triplicate remains in the warehouse section for the record of the goods shipped.
5. Invoice.
It is the written relationship that the seller delivers to the buyer detailing the merchandise that has been sold to him, indicating quantities, nature, price and other conditions of the sale.
With this document the customer is charged and his debt in favor of the seller is accounted for. For the buyer it is the document that justifies the copra and with its posting its payment commitment is registered.
At a minimum the invoice must be issued in duplicate. The original remains with the buyer and the duplicate remains with the seller and the sale and the charge to the buyer are accounted for.
The invoice is the main document of the sale transaction, with it the transaction is finalized and concluded and is an accounting document and legal proof
6. Debit note.
This is the name given to the communication that a merchant sends to his client, in which he notifies him of having charged or debited a certain amount or value from his account, for the concept that it indicates. This document increases the debt, either due to an error in billing, interest for late payment, etc.
There are several cases in which this document is used, some of which are the following:
In banks: when the client is charged a commission or stamp that was applied to a check deposited and drawn on a place in the interior.
In shops: when freight was paid for sending merchandise; when interests, stamps and commissions are debited on documents, etc.
7. Credit note
It is the document in which the merchant sends his client, in order to communicate the accreditation in his account a certain amount, for the reason expressed in it.
Some cases in which it is used: breakages of merchandise sold, prices, returns or special discounts, or correct errors due to over-invoicing.
8. Check
It is called a check to a pure and simple payment order drawn against a bank in which the drawer has funds deposited to his order in a bank current account or authorization to overdraw.
As stated, the check is a money order, not a promise of payment like the promissory note; then 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 write a check.
a) bearer
b) in favor of a specific person, with the clause “to order or without it”.
c) in favor of a specific person, with the clause "not to order or another equivalent".
9. Receipts
The receipt is proof of payment or receipt of money. It is always granted by the recipient and his signature placed at the foot is proof of the partial or total extinction of the debt.
10. I will pay
I will call promissory note the document by which a person agrees to pay to another, or to whom he indicates, a certain amount of money, on a set date and at a stipulated address.
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