Credit Note - Issued when goods sold on credit are returned, Invoice - Issued when goods sold on credit, Statement of Account - Issued periodically to show what is owed by a credit account customer, Bank Statement - Used as a source document to post D/D, S/O, Bank Charges & Interest in the accounts, Capital - Owner's investment in the business, Assets = Liabilities + Capital - Accounting equation, Debit - Entry to add value (receive money) in the Bank Account, Credit - Entry to reduce value (pay out money) in the Bank Account, Receipt - Issued when goods are sold for cash, Delivery Note / Despatch Note - Document accompanying goods,

Bookkeeping documents & terms

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