Topic: Source Documents

1. Apple Computers sold 12 sets of laser printers to Ezy Trading at S$1,!! per set
on 1
t"
April 2!!2. A Sales #n$oice %as deli$ered to Ezy Trading on 1&
t"
April
2!!2. 'o%e$er, on 2!
t"
April 2!!2, t"e accountant from Ezy Trading recei$ed t"e
follo%ing document from Apple Computers:
Credit Note Issued To:
CR Note No.: Apple-CR-001/02
Date: 19
th
April 2002
Our Invoice No.: Date of Invoice:
No. Description Quantity Unit Price Total
01
Laser Printer
!odel No. "2#$% 02 &'1("00 &'#(000.00
TOTAL: &'#(000.00
)or APPLE COMPUTERS
Alex Toh
Authorised &i*nature
)inan+e Depart,ent
(a) E*plain t"e purpose of a credit note. +2 mar,s-
(.) #dentify 2 possi.le situations, %"ic" lead to t"e issuance of t"e a.o$e
credit note.
+2 mar,s-
(c) /ased on t"e Sale #n$oice 0 Credit 1ote recei$ed, ad$ise t"e
accountant of Ezy Trading on t"e e*act amount "e need to prepare to
pay Apple Computers for t"e 2 sets of laser printer.
+2 mar,s-
(d) 2rom t"e a.o$e .usiness transaction, e*plain %"y Apple Computers
for.id gi$ing trade discounts to Ezy Trading for t"e sale of laser
printers.
+2 mar,s-
Alan 3o" 4iang 5ee 6 2!!2
A778E C9:7;TE<S
11= E*eter <oad
Singapore 1222
Tel: >?2=@?12=@ 2a*: >? 2=@?12==
Credit Note
Custo,er Na,e:
-./ Tradin*
1" Ta*ore Lane
&in*apore 1"$1#$
Apple?S!!!1A!2 1B
t"
April 2!!2