PHOTOCOPIABLE

FINANCIAL DOCUMENTS
purchase order
delivery note

goods received note

invoice

statement of account

credit note

remittance advice and cheque

three column cash book

analysed cash book (receipts)

10

petty cash book

12

analysed cash book (payments)

double-entry accounts

journal pages

sales day book & sales returns day book

purchases day book & purchases returns day book

page

11

13

14

15

16

These documents are the copyright of Osborne Books Limited, 2013

They may be photocopied for private use and within an educational estblishment for
distribution to students.

Purchase Order

from

to

purchase order no
date

product
code

quantity

description

AUTHORISED
signature............................................................................................................date............................................

Delivery Note

from

to

delivery note no
delivery method
order reference
date

product
code

quantity

description

RECEIVED
signature.......................................................................................name (capitals)...............................................
date............................................

Goods Received Note

organisation

supplier

GRN no
date

quantity

description

order number

carrier

consignment number

received by

checked by

condition of goods
(please tick and comment where needed)

copies to

good condition

Buyer

damaged

Accounts

shortages

Stockroom

Invoice

from

to

invoice no
account

your reference

date/tax point

product
code

description

quantity

unit
price

unit

total

discount

GOODS TOTAL

terms

VAT

TOTAL

net

Credit Note

from

to

credit note no

account

your reference

our invoice

date/tax point

product
code

description

quantity

unit
price

reasons for credit

unit

total

discount

GOODS TOTAL
VAT

TOTAL

net

Statement Of Account

from

to

account
date

date

details

debit

Total

credit

balance

Remittance Advice
from

to

account no
date

your reference

our reference

date

TOTAL
PAYMENT DETAILS

Bank:

Branch:

Date

A/c
pa
ye
eo
nly

Pay

payment amount

Date

Dr

Details

Account
code

Discount
allowed

Cash

Bank

Date

Cash Book
Details

Account
code

Discount
received

Cash

Bank

Cr

10

Date

Details

Dr (Receipts)
Account
code

Discount
allowed

Cash

Bank

VAT

Cash
Trade
Sales receivables

Other
income

11

Date

Details

Cr (Payments)
Account
code

Discount
received

Cash

Bank

VAT

Cash
Purchases

Trade
payables

Other
expenses

Receipts Date

Details

Voucher

number

Petty Cash Book

Total

payment

12

VAT

Analysis columns

PCB...................

Double-Entry Accounts
Dr

Date

Dr

Date

Dr

Date

Details

Details

Details

Amount

Date

Amount

Date

Amount

Date

13

Details

Details

Details

Cr

Amount

Cr

Amount

Cr

Amount

Journal
Date

Details

Reference

Dr

Cr

Date

Details

Reference

Dr

Cr

Date

Details

Reference

Dr

Cr

14

Date

Date

Details

Details

Sales Day Book

Invoice
number

Account
code

Sales returns Day Book

Credit note
number

15

Account
code

Total

VAT

Net

Total

VAT

Net

Date

Date

Details

Details

Purchases Day Book

Invoice
number

Account
code

Purchases returns Day Book

Credit note
number

16

Account
code

Total

VAT

Net

Total

VAT

Net