Document

that explains the difference between the total amount payable as per the

supplier’s subsidiary ledger account and the amount paid by the business

Document

that explains the difference between the total amount payable as per the

general ledger and the amount paid by the business

Document

that advises of suppliers of the errors processed in the business accounting

records

Document

that explains the difference between the total amount payable as per the

supplier’s statement and the balance as per the subsidiary ledger account

Document that explains the

difference between the total amount payable as per the supplier’s

statement  and the total amount payable

as per the general ledger

The

error will be a reconciling item on the creditor’s reconciliation statement

The

error will appear on the list of items on the remittance advice

The

error will be adjusted for in the subsidiary ledger of the business.

A

debit note is a document issued by a supplier.

A

debit note is a document issued by the customer.

A

credit note is a document issued by the customer.

Point B

Point D

Point E

Point A

Point C

Debit

note

Bank

statement

EFT/Credit

card receipt

VAT

Invoice

Debtors

Statement

(a)  Keeps an account of transactions with each

debtor in individual accounts

(c) Records only cash received

from debtors

(d) Keeps an account of payments

made by the business

(b)  Records all credit sales by the business

cost effectiveness

appropriateness

readability

orthogonality

HTML

PHP

Python

Modula-2

Awk

Prolog

Swift

Java

PHP

Ruby

Modula-2

Awk

Prolog

Swift

Java