Delivery notes are documents issued when goods are physically delivered to a customer or location. They usually mention item details, quantities, date, and receipt confirmation, but they do not normally request payment like an invoice. They are useful for inventory tracking, proof of delivery, and audit support.
Draft
A draft is a written order directing one party, usually a bank or customer, to pay a specified amount to another party. It is...
Double-Entry Accounting
Double-entry accounting is the system where every transaction affects at least two accounts, with total debits always equal to total credits. This creates a...
Discount on Sales or Purchases
A discount on sales or purchases is a reduction in the amount payable or receivable, usually given for prompt payment, bulk buying, or trade...
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