REPUBLIQUE DU BENIN

MINISTERE DE L’ENSEIGNEMENT SUPERIEUR

ET DE LA RECHERCHE SCIENTIFIQUE

Univer si té Africaine de Technologie et de Manage me n t

Arrêté Min istériel N°0 03/MESRS/CAB/DC/SGM/DPP/DESUP/SP d u 1er Fév rier 2 006

Institut Professionnel des Sciences et Technologies

SG2 (MRH2 –MCC2-GP2-BFA2-FCA2-TL2) GBEGAMEY/AGLA/PORTO-NOVO

Période : Du 18/09/2023 au 18/10/2023

SCIENCE DE GESTION 2ème Année (Troisième Semestre)

Matière : ANGLAIS COMMERCIAL Nombre d’heures : 20 heures (Pour Chaque Site)

Première Séance
Durée : 5h Chargé du cours : Dr Abudul Kadiri LAURIANO

CHAPITRE I: CONTRACTS OF SALES

Support Cours d’Anglais

RESUME:
A contract of sale, sales contract, sales order, or contract for sale is a legal contract for the purchase of assets
(goods or property) by a buyer (or purchaser) from a seller (or vendor) for an agreed upon value in money (or
money equivalent).

An obvious ancient practice of exchange, in many common law jurisdictions, it is now governed by statutory law.
See commercial law.

Contracts of sale involving goods are governed by Article 2 of the Uniform Commercial Code in most
jurisdictions in the United States and Canada. However in Quebec, such contracts are governed by the Civil Code
of Quebec as a nominate contract in the book on the law of obligations. In some Muslim countries it is governed
by sharia (Islamic law); however, many Muslim countries apply other law to contacts (e.g. the Egyptian Civil
Code, based on the Napoleonic Code, which beyond its application in Egypt serves as the model for the civil
codes of several other Arab states).

A contract of sale lays out the terms of a transaction of goods or services, identifying the goods sold, listing
delivery instructions, inspection period, any warranties and details of payment.

ACTIVITIES

Activity I: Choose the suitable items to complete each sentence.

1-The legally enforceable agreement by which a seller agrees to transfer properties in goods to
a buyer is called:
a-a gentleman's agreement; b- a contract of sale; c- an agreement to sell; d- a bid

2-When a buyer uses a catalogue to order goods, he purchases:

a-on inspection; b- by description; c- by trade mark; d- by pattern

1/1
04 BP 1361 CADJEHOUN - République du Bénin
Tél. : + (229) 213-086-87 - Fax : + (229) 213-089-85 - Cel : + (229) 954-298-13
e-mail : ipst@uatm-gasa.com
Web : www.uatm-gasa.com GH
 3-The trading document which summarizes a complete month of transactions between a
purchaser and a supplier is called the:
a-consular invoice; b- account sales; c- statement of accounts; d- bank statement

4- When a contract stipulates that the consignee may return unsatisfactory goods, they are said
to have been sent:
a-on approval; b- by type; c- by trade mark; d- on inspection

5-What is written on the invoice to safeguard the seller against any errors he/she might have
made?
a-trade discount; b- E. & 0. E.; c- E.& E.O.; d- legal Protection

6-The document sent by the supplier to a purchaser who has been overcharged on the invoice
previously sent is referred to as the:
a-credit note; b- debit note; c- consular invoice; d- pro forma invoice

7-The reduction offered by a supplier to his customer in order to encourage a prompt payment is
called:
a-the cash discount; b- the trade discount; c- the spot cash; d- the prompt cash

8- Prices which fluctuate a lot are most often listed in a:

a-Catalogue b- pro-forma c- price current d- brochure

9- The pro forma invoice which is an imaginary invoice, is sent when:

a- payment is overdue; b- goods are sold on credit terms; c- payment is wanted

before the dispatch of goods; d- the contract is termed "an agreement to sell".

10- When goods are sold on CWO terms, the Prices which fluctuate a lot are most often
listed in a:
a- paid for at the time of delivery; b- paid for a few days after delivery;
c-prepaid; d- paid for when the customer is taking possession of them.

Activity II: Choose the suitable items to complete each sentence.

1-C.O.D. stands for:

a- cash on delivery; b-cash or due; c- credit on demand; d- cash on date

2-Dressmakers generally purchase materials:

a-by pattern; b- subject to essay; c- by type; d- by trade mark

2/1
04 BP 1361 CADJEHOUN - République du Bénin
Tél. : + (229) 213-086-87 - Fax : + (229) 213-089-85 - Cel : + (229) 954-298-13
e-mail : ipst@uatm-gasa.com
Web : www.uatm-gasa.com GH
3-Which of the following prices would you expect to be the highest when identical goods are
being sold?
a- Loco; b- Free on Rail; c- Carriage paid; d- Carriage forward

4-When goods are sold on a "hire purchase" basis, the purchaser becomes the legal owner after
paying:
a- the last instalment: b- the first instalment; c- a security; d-a deposit

5- Pre-packed goods of standard quality are sold:

a- by trade mark; b- by type; c- on inspection; d- on appro

6- How is the net weight of goods estimated?

a-Gross weight + net weight; b- Gross weight - tares;
c- Net weight +tares; d-Gross weight - net weight.

7-Metal products (gold, silver...) whose quality needs to be proved are generally sold:
a-by pattern; b- subject to assay & analysis; c-on approval; d- by type

8-A subtle request to a customer to pay the supplier before the dispatch of goods is carried out
through:
a- the proforma invoice; b-C.W.O.; c- the letter of claims; d- the quotation.

9- The document given as a receipt to an importer who has goods in bonded warehouse is called
the:
a- consignment note; b- warrant; c- bill of lading; d- waybill.

10-The statement of the current prices of the goods to be sold is effective by:
a- the quotation; b- the current price; c-the pro forma invoice; d- the catalogue.

11-The document used as a contract of carriage by road is called:

a- the ticket; b- the consignment note; c-the waybill; d- the charter-party.

12- All the documents giving detailed information about a specific product and by the
distributor/manufacturer:
a- catalogue; b- price list; c-circular; d- descriptive literature.

Activity III: Fill in the blanks with the words/groups of words chosen from the box below:

Spot goods Purchase book Agricultural sample

Duty paid Inspection By rail
Importing /exporting record Gentleman's agreement
Acknowledgement of debt C.W.O. sample

1..(1)...are meant to say that the goods must be prepaid for.

2- A type is a/n...(2)...taken from the previous year's crops. 3/1

04 BP 1361 CADJEHOUN - République du Bénin
Tél. : + (229) 213-086-87 - Fax : + (229) 213-089-85 - Cel : + (229) 954-298-13
e-mail : ipst@uatm-gasa.com
Web : www.uatm-gasa.com GH
3- Trading documents provide a/n..(3).of what has taken place during a commercial transaction.

4- We speak of a/n...(4)...when a contract is oral.

5- In a big company, invoices received are recorded in the ...(5)....

6- I.O.U. is a trading document one can consider to be a/n...(6)...

7- A/n...(7)...is a specimen which serves as a proof of quality.

8-Articles for sale are called..(8)...when they are available for immediate delivery.

9- The contract of carriage... (9)..is referred to as the consignment Note.

10-Purchase on... (10)...takes place when the retailer visits the wholesaler's showroom.

11-The goods are quoted "... (11)..." when the supplier is liable for accomplishing customs
formalities at the port of destination.

12-The Consular Invoice is issued in the... (12)... country by the consul of the... (12)... country.

Activity IV: Match the following documents in column A with their meanings in column B

COLUMN A COLUMN B|
1-carbon counterfoil a-a receipt given to an importer who has deposited goods in
a bonded warehouse

2-Debit Note b-A printed form used to order goods from abroad

3-Consular Invoice c-the list of all the goods ordered and supplied/ proof of
execution of an order

4-Proforma Invoice d-a contract by which a ship owner hires his/her vessel to a
merchant for the conveyance of his/her goods

5-Shipping order e- report of sales and summary of transactions between an

agent and his/her principal

6-Warrant f- a document which serves as an evidence of payment

7-Advice note g- a document giving approximate price and requesting

payment in anticipation

8-Receipt h-a document which gives information about the market

prices of good
4/1
04 BP 1361 CADJEHOUN - République du Bénin
Tél. : + (229) 213-086-87 - Fax : + (229) 213-089-85 - Cel : + (229) 954-298-13
e-mail : ipst@uatm-gasa.com
Web : www.uatm-gasa.com GH
 9-Account sales i-The part of a cheque that is retained in the chequebook as a
record
10-Charter party j- a document which simplifies the customs formalities.

11-Delivery note k- it informs the customer that the goods are on the way

|12-Price current l- it corrects the mistakes of undercharge on a previous

invoice

Activity V: What do the following acronyms stand for?

1-E&O.E. 2-C.O.D. 3-C/P 4- I.O.U. 5-C.I.F. 6- B/L

7-C/N 8- FAS 9-FOR 10- C/F 11-C.W.O 12-EXWKS

Activity VI: What do you call?

1- A contract of sale stipulating that the delivery of the goods will take place later on.

2- The term of payment which requires the buyer to pay for the goods a few days after
reception.

3- The document sent to a customer who has previously received goods overcharged.

4- The INCOTERM which includes only the price of the goods with no extra charges in the
seller's warehouse

5- The letter sent to a supplier by a prospective buyer who needs full details about goods.

6- Any part of payment spread over a period of many months or years.

7- A favorable response to a customer who has justifiably claimed for compensation on a

previous order.

8- Reductions granted to customers to encourage a prompt payment.

9- The price including the handling costs and the transport charges necessary to store the goods
in a bonded warehouse.

10-The document which allows an agent to buy goods from any supplier on a foreign market.
5/1
04 BP 1361 CADJEHOUN - République du Bénin
Tél. : + (229) 213-086-87 - Fax : + (229) 213-089-85 - Cel : + (229) 954-298-13
e-mail : ipst@uatm-gasa.com
Web : www.uatm-gasa.com GH
11-The shipping document used as a contract of carriage by Air.

12- A reduction of the selling price from a catalogue to attract potential purchasers.

Activity VII: Match each of the following words or phrases with their definitions.

1-by description a- the identification name/sign of a product

2-trade mark b- the book with pictures, descriptions and references of goods to
be sold.

3-type c- the exclusive manufacturing/distribution control over a

product

4-trade directory d- to buy goods from abroad.

5-catalogue e- to say that the goods are not up-to sample.

6- device note f- to inform the consignee that the goods are on the way.

7-letter of claims g- the use of catalogue and postal services to buy goods

8- gentleman's agreement h- the book with the name and business address of all the
distributor manufacturers of a given product.

9- monopoly i- a written document serving as a proof of payment.

10-shipping order j- a sample of an agricultural product.

11-the delivery note k- a contract of sale which is not written but verbal.

12- receipt l- a detailed list of all the goods ordered and supplied.

END

6/1
04 BP 1361 CADJEHOUN - République du Bénin
Tél. : + (229) 213-086-87 - Fax : + (229) 213-089-85 - Cel : + (229) 954-298-13
e-mail : ipst@uatm-gasa.com
Web : www.uatm-gasa.com GH