Debit Note
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Business Documents as a Source of Information
MS: Nota Debit · EN: Debit Note · ZH: 借项通知单
Meaning
A debit note is a source document issued by the seller to the buyer to increase the amount payable. It is used when there is an undercharge on the invoice or an additional charge such as packing costs. A debit note increases the amount owed by the buyer.
Example
Pintar Stationery Shop undercharges RM50 on the original invoice by mistake, so it issues a debit note of RM50 to the buyer to correct it.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4