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Invoice

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Business Documents as a Source of Information

MS: Invois · EN: Invoice · ZH: 发票

Meaning

An invoice is a source document issued by the seller to the buyer for a sale or purchase transaction made on credit. It contains details such as the type of goods, quantity, unit price and the total amount payable. The invoice is evidence that a credit sale or credit purchase has occurred.

Example

Ceria Boutique sells clothing on credit to a customer and issues an invoice amounting to RM1,200. For the seller it is recorded as a credit sale.

Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4

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