TYPES OF OFFICE DOCUMENTS AND RECORDS
CLASS: JSS 2 (BASIC 8)
SCHEME OF WORK WITH LESSON NOTES
JSS 2 (BASIC 8)
Previous lesson :
The pupils have previous knowledge of
that was taught as a topic during the last lesson.
Behavioural objectives :
At the end of the lesson, the pupils should be able to
- say the meaning of office documents
- List types of office documents
- Explain the preparations of some office documents
Instructional Materials :
- Wall charts
- Related Online Video
- Flash Cards
Methods of Teaching :
- Class Discussion
- Group Discussion
- Asking Questions
- Role Modelling
- Role Delegation
Reference Materials :
- Scheme of Work
- Online Information
- 9 Year Basic Education Curriculum
Meaning of Office Documents
Office documents are the books that are used and kept in the office to show records of sales and purchases a company makes.
They are documents that are used to record works that are done in offices or organizations.
Office documents empower precise data to be kept by officers that work in a particular organisation.
Types of Office Documents
- The Sales Documents : These documents are used to record all sales transactions that are made by the organization. Any transaction that involves the organisation or office expending money or spending money is called sales transactions. Examples of documents that can be listed as sales documents or related to sales are
- Pro forma invoice
- Credit note
- Debit note
- Delivery note
- Price list catalogue
- The Purchases Documents : These are documents that are related to items that are bought by the organization or office. Examples of documents that are related to purchases are
- Letter of enquiry to the supplier
The invoice is an important business document. It is a document containing information about the goods sold or purchased. It is prepared by the seller to indicate the value of goods sold to the buyer.
To the seller of goods, it is known as the Sales Invoice, whereas it is known as the Purchase invoice to the buyer.
The selling company must prepare an Invoice and send it immediately after the goods have been dispatched or services rendered to we customer.
A typical invoice usually contains the following information:
- Name and address of the supplier or seller;
- Name and address of the buyer;
- Invoice number and date;
- The buyer’s order number;
- Price per unit, gross purchase or services received from price of the invoice;
- Terms of payment;
- Trade discount and cash discount (if any)
- Transport cost, packing or any other charges that may be applicable;
- Account number of the seller;
- Taxes payable;
- Error and omissions expected (E & O.E.)
- The signature of the manager.
Five copies of an invoice are usually prepared and distributed as follows:
- The original copy belongs to the customer.
- One copy is for the seller’s accounts department.
- One copy is kept in the sales department file.
- A copy is sent to the seller’s stores or warehouse
- A copy is kept as a duplicate delivery note to be kept by the customer after/delivery.
A debit note is usually sent by a seller to a buyer to indicate an increase in the amount he (the buyer) owes. That is, the buyer’s account has been debited with a certain amount as shown in the books of the seller. It is a document similar to an invoice. This is because it shows the amount owed by the owner to the supplier of goods and which must be paid. A debit note may be sent to a customer (buyer).
A debit note must contain the following information:
- Name and address of the seller;
- Name and address of the buyer;
- Reason(s) for the debit;
- Amount debited; and
- Date and signature of an authorized person in the organization.
The original copy must be sent and a copy to the seller’s accounts department.
Checking and Accepting an Invoice or Delivery note
When the buyer receives an invoice or a delivery note from the seller, he must check the quantity and quality, the price and the total amount to be paid. They must tally with the goods supplied by the seller. If there is any error, the buyer should point it out and get it corrected by the seller before accepting the document .For acceptance, an accredited officer of the buyer must stamp and sign the acceptance document.
The supplier keeps the day-to-day records of every order received in a day-book. It contains such details as name of customer, the order number, the invoice number, the value of order etc. It is a quick means of checking orders.
In making purchases in an organization, the buyer has to prepare some documents. The following are some of them:
A requisition is a document meant for internal use only. It must contain all the things needed by the department and the type of materials, the quantity, quality and size required. It must be signed by the head of that department and sent to the purchasing officer.
Letter of Enquiry
The purchasing officer collates the requisition from various departments. He later identiﬁes possible supplier(s). He/she then sends a letter or makes a telephone call to enquire about availability, prices and possible delivery date. Such a letter of enquiry usually contains the information taken from the requisition, such asSize, quantity and quality, delivery date, terms of payment and so on. The supplier will reply the letter of enquiry by sending a catalogue and price list or price quotation.
An order is a document used by the buyer to the seller that a specific goods should be made available by the seller to the buyer at a specified time, date and price. When the customer receives a catalogue and price list, he can then order goods by mail, by telephone or through the Internet, especially if such goods are needed very urgently.
Copies of the order are usually sent to:
- the supplier
- the buyer’s goods inward section or warehouse
- The accounts department and;
- the buyer’s ﬁle.
The topic is presented step by step
The class teacher revises the previous topics
He introduces the new topic
The class teacher allows the pupils to give their own examples and he corrects them when the needs arise
- Define the following terms
- letter of enquire
- debit note
- Credit note
- Define office document
- Mention types of office documents
- Mention and explain types of mails.
- What are office correspondence
- Give five examples of office correspondence
- List two uses of postage book
- List five (5) duties of a Receptionist
- What is an office?
- Mention four items that can be found in an office.
The class teacher wraps up or conclude the lesson by giving out short note to summarize the topic that he or she has just taught.
The class teacher also goes round to make sure that the notes are well copied or well written by the pupils.
He or she does the necessary corrections when and where the needs arise.