Accounting
Business Documents
[INTERMEDIATE 1;
INTERMEDIATE 2;
HIGHER]
Dorothy Brown
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
------------------------------------------------------------------------------------------------------------
The Scottish Qualifications Authority regularly reviews the
arrangements for National Qualifications. Users of all NQ
support materials, whether published by LT Scotland or others,
are reminded that it is their responsibility to check that the
support materials correspond to the requirements of the
current arrangements.
Acknowledgement
Learning and Teaching Scotland gratefully acknowledge this contribution to the
National Qualifications support programme for Accounting.
ISBN 1 84399 025 3
First published 2004
This publication may be reproduced in whole or in part for educational purposes by
educational establishments in Scotland provided that no profit accrues at any stage.
© Learning and Teaching Scotland
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Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
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CONTENTS
Introduction
4
Section 1:
Calculation of VAT
Section 2:
Examples
Invoice
Credit note
Statement of account
Cheques and receipts
13
20
22
24
Section 3:
Exercises
28
Section 4:
Answers to exercises
41
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Intermediate 1; Intermediate 2
Business Documents
Higher
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INTRODUCTION
A business document provides information and is an official record of a transaction
for both the buyer and the seller.
In a cash transaction goods/services are paid for by cash, cheque or debit card
immediately they are received. A credit transaction is one in which the
goods/services change hands but payment is made at a later date.
A cash transaction is straightforward and needs little documentation:


cash sales may be recorded from the till roll
cash purchases may be recorded from receipts, cheque counterfoils or debit
card receipts.
A credit transaction requires more documentation:

credit sales are recorded from copies of invoices sent to buyers; payments
received are written up from cheques received from customers or from direct
debit and credit transfer documents

credit purchases are recorded from invoices sent by suppliers; payments
made are written up from the counterfoils of cheques sent or from direct debit
and credit transfer receipts.
All business documents are used as records but only a few are used by the
accounts department.
Documents
A firm interested in finding a source of goods or services would investigate the
possibilities. When possible sources are found, an Inquiry may be sent to each one
asking for details of quality, prices and delivery times. In response to this inquiry a
Catalogue, Price list or Quotation might be sent, showing the information required.
These are studied and compared and a supplier is selected. This selection may be
on the basis of the lowest price but quality of goods/ services, reliability in delivery
and follow-up service are extremely important. The buyer can now place an order
with the selected supplier.
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Intermediate 1; Intermediate 2
Business Documents
Higher
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INTRODUCTION
Customer’s documentation
Inquiry sent
Quotation/price list received
Order placed
Goods received along with dispatch/advice note
Invoice received
If payment made now
If payment not made
Statement received
Cheque written
Cheque written
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Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------INTRODUCTION
Order
An order is sent by the buyer to the supplier and shows the following
information:




name and address of both the buyer and supplier
date
order number
details of goods required – catalogue number, description, quantity and unit
price
 signature of the person authorised to make the purchase
 any special delivery instructions.
One order form is sent to the supplier; the buyer may need several copies of the
order for various departments.
Example
GLENTRESS GARDENS
Lakeside Road
GLENTRESS
GS4 6YB
Tel: 01643 845128
ORDER
To:
Terracotta Supplies
Braehead Road
GLASGOW
G78 3ND
Order no: 4176
Date: 07.02.04
Please supply the following:
Cat No
T246
T247
T248
T1398
Signature
the following:
Quantity
50
80
50
100
Description
Unit price
Oak leaf, large
Oak leaf, medium
Oak leaf, small
Special offer: set of 4 pots
£
10.00
7.50
4.80
15.00
K L Dawson
BUYER
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Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------CALCULATION OF VAT
SECTION 1
Calculation of VAT
VAT is a tax (currently at the rate of 17.5%) that must be added to the value of
most goods and services. In many instances VAT will be 17.5% of cost price of
the goods, the amount being added at the point of sale.
Note that when VAT is calculated to more than 2 decimal places the amount
is rounded down, e.g. £6.948 is shown as £6.94.
Examples
•
•
•
Cost price
VAT (17.5%)
Total cost
£100
£500
£1,000
£17.50
£87.50
£175.00
£117.50
£587.50
£1,175.00
Task 1
Copy and complete the following table to show the VAT and total cost payable.
Cost price
VAT (17.5%)
Total cost
1. £800
2. £960
3. £2,400
4. £3,800
5. £4,260
6. £5,320
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Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------CALCULATION OF VAT
VAT when cost includes trade discount
Customers who buy in bulk are often allowed to buy at a lower price – they are
allowed trade discount. Trade discount is deducted from the original cost of the
goods and gives a lower net cost. VAT is calculated on this lower figure.
Examples
•
•
•
Cost
Trade discount
%
Net cost
VAT
17.5%
Total cost
£400
£840
£1,400
20%
25%
20%
£320
£630
£1,120
£56
£110.25
£196
£376
£740.25
£1,316
£80
£210
£280
Task 2
Copy and complete the following table to show the VAT and total cost.
1.
£600
Trade discount
%
20%
£120
2.
£1,500
15%
3.
£3,200
10%
4.
£5,480
20%
5.
£8,264
25%
6.
£10,000
20%
Cost
Net cost
VAT
17.5%
Total cost
£480
£225
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Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------CALCULATION OF VAT
VAT when cash discount is allowable
Terms of payment may include cash discount. This is a deduction allowed to
customers who pay promptly (usually within a stated time e.g. 10 days). VAT
is calculated on the lowest possible price. If cash discount terms are
shown on the invoice, VAT is calculated on cost less cash discount. However,
the final invoice figure is net cost + VAT.
Total cost = Cost price – trade discount + VAT
(The customer only receives cash discount if the invoice is paid on time.)
Examples
Cost
Trade discount
Cash discount
VAT
17.5%
•
£10,000
%
0
Lowest
price
2.5%
£250
£9,750
£1,706.25
•
£10,000
10%
2.5%
£2251
£8,775
£1,535.62
•
£24,000
0
5%
£1,200
£22,800
£3,990
•
£24,000
20%
5%
£9602
£18,240
£3,192
•
£32,000
0
4%
£1,280
£30,720
£5,376
•
£32,000
15%
4%
£1,0883
£26,112
£4,569.60
£1,000
£4,800
£4,800
2.5% × (£10,000 – £1,000)
2 2.5% × (£24,000 – £4,800)
3 4% × (£32,000 – £4,800)
1
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Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------CALCULATION OF VAT
Task 3
Complete the following table to show the amount of VAT chargeable and invoice total.
Cost
£
600
2,000
4,000
1,600
240
545
8,420
12,400
25,000
54,800
84,000
77,000
Trade discount
%
0.0
0.0
0.0
0.0
0.0
0.0
25.0
15.0
20.0
10.0
12.5
12.0
Cash discount
£
0.00
0.00
2,105.00
1,860.00
© Learning and Teaching Scotland
%
2.5
5.0
4.0
4.0
2.0
2.5
2.0
4.0
2.5
5.0
2.5
5.0
Lowest
price
£
15.00
100.00
£
585.00
126.30
421.60
6,188.70
VAT
VAT
%
17.5
17.5
17.5
17.5
17.5
17.5
17.5
17.5
17.5
17.5
17.5
17.5
Invoice total
£
102.38
£
702.38
1,083.02
7,398.02
(i.e. £600+£102.37)
(i.e. £8,420 - £2,105 + £1,083.02)
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Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------CALCULATION OF VAT
Answer to Task 1
Cost price
VAT (17.5%)
Total cost
1. £800
£140
£940
2. £960
£168
£1,128
3. £2,400
£420
£2,820
4. £3,800
£665
£4,465
5. £4,260
£745.50
£5,005.50
6. £5,320
£931
£6,251
Answer to Task 2
Cost
Trade discount
%
Net cost
VAT
17.5%
Total cost
1.
£600
20%
£120
£480
£84
£564
2.
£1,500
15%
£225
£1,275
£223.12
£1,498.12
3.
£3,200
10%
£320
£2,880
£504
£3,384
4.
£5,480
20%
£1,096
£4,384
£767.20
£5,151.20
5.
£8,264
25%
£2,066
£6,198
£1,084.65
£7,282.65
6.
£10,000
20%
£2,000
£8,000
£1,400
£9,400
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Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------CALCULATION OF VAT
Answer to Task 3
Complete the following table to show the amount of VAT chargeable and invoice total.
Cost
£
600
2,000
4,000
1,600
240
545
8,420
12,400
25,000
54,800
84,000
77,000
Trade discount
%
£
0.0
0.00
0.0
0.00
0.0
0.00
0.0
0.00
0.0
0.00
0.0
0.00
25.0
2,105.00
15.0
1,860.00
20.0
5,000.00
10.0
5,480.00
12.5
10,500.00
12.0
9,240.00
© Learning and Teaching Scotland
Cash discount
%
£
2.5
15.00
5.0
100.00
4.0
160.00
4.0
64.00
2.0
4.80
2.5
13.63
2.0
126.30
4.0
421.60
2.5
500.00
5.0
2,466.00
2.5
1,837.50
5.0
3,388.00
Lowest price
585.00
1,900.00
3,840.00
1,536.00
235.20
531.38
6,188.70
10,118.40
19,500.00
46,854.00
71,662.50
64,372.00
VAT
VAT
%
17.5
17.5
17.5
17.5
17.5
17.5
17.5
17.5
17.5
17.5
17.5
17.5
£
102.38
332.50
672.00
268.80
41.16
92.99
1,083.02
1,770.72
3,412.50
8,199.45
12,540.93
11,265.10
Invoice total
£
702.38
2,332.50
4.672.00
1,868.80
281.16
637.99
7,398.02
12,310.72
23,412.50
57,519.45
86,040.93
79,025.10
(i.e. £600+£102.37)
(i.e. £8,420 - £2,105 + £1,083.02)
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Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXAMPLES
SECTION 2
Invoice
When the order is received the goods, if available, are packed for delivery to
the customer. Full details are recorded on an Invoice. Part of the invoice may
be copied and forwarded as an Advice note or included with the parcel(s) as a
Delivery note.
The invoice is sent to the customer when the goods are despatched and shows
the following details:










names and addresses of supplier and buyer
order number and invoice number
date
details of goods – quantity, catalogue number and description
unit price and total price for the quantity
total price before any deductions/additions
trade discount deducted, if any
VAT added, if any
total amount due from customer
terms applicable e.g. cash discount for payment within a stated time.
The advice and delivery notes show the first four items but all prices are
excluded.
The invoice is sent to the customer and several copies are retained by the
supplier e.g. one copy each to sales, despatch, stock and accounts
departments.
The customer is usually required to pay the amount due on receipt of the
invoice or within the time stated on the invoice e.g. one month. Late payment
may result in the loss of cash discounts.
Two discounts may appear on an invoice – trade discount and cash
discount.
Trade discount is usually allowed between traders in the same line or for
buying in bulk. It is expressed as a percentage and the amount shown after
deduction is the net purchase price. For example, goods sold for £800 less
20% trade discount would cost the buyer only £640 (£800–£160).
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Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXAMPLES
Cash discount is offered to encourage customers to pay promptly. For example,
terms may show a discount of 5% for payment within 10 days. A customer settling
an account within that time can deduct 5% from the amount due. The customer
owing £640 need only pay £608 (£640–£32) if the account is paid within 10 days.
VAT (Value added tax) is a government tax on most goods and services and the
current rate is 17.5%. It is calculated on the lowest possible price. The calculation
may be based on




cost price
cost price less trade discount
cost price less cash discount
cost price less trade and cash discounts.
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Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXAMPLES
Example (Invoice with no discounts)
INVOICE
TERRACOTTA SUPPLIES
Braehead Road
GLASGOW
G74 3ND
Glentress Gardens
Lakeside Road
GLENTRESS
GS4 6YB
Order no: 4176
Invoice no: 5930
Date: 10.02.04
Quantity
Cat No
Description
Unit price
£
50
80
50
100
T246
T247
T248
T1398
Oak leaf, large
Oak leaf, medium
Oak leaf, small
Special offer: set of 4 pots
10.00
7.50
4.80
15.00
Total price
£
500.00
600.00
240.00
1,500.00
2,840.00
Add VAT @ 17.5%
AMOUNT DUE
497.00
3,337.00
Terms:
Delivery: Rail
NOTE:
VAT is calculated on cost.
£2,840 × 17.5% = £497
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Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------Examples
Example (Invoice with trade discount only)
INVOICE
TERRACOTTA SUPPLIES
Braehead Road
GLASGOW
G74 3ND
Glentress Gardens
Lakeside Road
GLENTRESS
GS4 6YB
Order no: 4176
Invoice no: 5930
Date: 10.02.04
Quantity
Cat No
Description
Unit price
£
Total price
£
50
T246
Oak leaf, large
10.00
500.00
80
50
100
T247
T248
T1398
Oak leaf, medium
Oak leaf, small
Special offer: set of 4 pots
7.50
4.80
15.00
600.00
240.00
1,500.00
2,840.00
Less 20% trade discount
568.00
2,272.00
Add VAT @ 17.5%
AMOUNT DUE
397.60
2,669.60
Terms:
Delivery: Rail
NOTE: VAT is calculated on cost less trade discount
Cost price
Less 20% trade discount
£2,840.00
568.00
£2,272.00
£2,272 × 17.5% = £397.60
.
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Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXAMPLES
Example (Invoice with cash discount only)
INVOICE
TERRACOTTA SUPPLIES
Braehead Road
GLASGOW
G74 3ND
Glentress Gardens
Lakeside Road
GLENTRESS
GS4 6YB
Quantity
Cat No
Order no: 4176
Invoice no: 5930
Date: 10.02.04
Description
Unit price
Total price
£
£
50
T246
Oak leaf, large
10.00
500.00
80
50
100
T247
T248
T1398
Oak leaf, medium
Oak leaf, small
Special offer: set of 4 pots
7.50
4.80
15.00
600.00
240.00
1,500.00
2,840.00
Add VAT @ 17.5%
AMOUNT DUE
472.15
3,312.15
Terms: 5% within 10 days
Delivery: Rail
NOTE:
VAT is calculated on cost less cash discount, but added to net cost of
goods.
Cost £2,840
5% cash discount 142 Cost
less discount £2,698
VAT @ 17.5%
£2,698 × 17.5% = £472.15
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Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXAMPLES
Example (Invoice with trade and cash discounts)
INVOICE
TERRACOTTA SUPPLIES
Braehead Road
GLASGOW
G74 3ND
Glentress Gardens
Lakeside Road
GLENTRESS
GS4 6YB
Order no: 4176
Invoice no: 5930
Date: 10.02.04
Quantity
Cat No
Description
Unit price
£
Total price
£
50
T246
Oak leaf, large
10.00
500.00
80
50
100
T247
T248
T1398
Oak leaf, medium
Oak leaf, small
Special offer: set of 4 pots
7.50
4.80
15.00
600.00
240.00
1,500.00
2,840.00
Less 20% trade discount
568.00
2,272.00
Add VAT @ 17.5%
AMOUNT DUE
377.72
2,649.72
Terms: 5% within 1 week
Delivery: Rail
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Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXAMPLES
NOTE:
VAT is calculated on the lowest possible cost i.e. cost less trade discount less
cash discount.
Cost price
£2,840.00
Less 20% trade discount
Net cost
Less 5% cash discount
Lowest cost
VAT
568.00
£2,272.00
113.60
£2,158.40
£2,158.40 × 17.5% = £377.72
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Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXAMPLES
Credit Note
Sometimes goods bought have to be returned, for example if they are faulty,
damaged in transit or not exactly as ordered. The amount due from the customer
will have to be reduced by the value of the returned goods. The document used to
show this is a Credit note. A credit note is also used to correct an overcharge.
The credit note is made out by the seller and sent to the buyer. A copy is kept for
the accounts department.
The information given in a credit note is the same as in the invoice but it shows
the reason for the credit. It is called a credit note because it results in a credit
entry in the customer’s account.
Note: If goods sold at a trade discount are returned, the same amount of trade
discount must be deducted on the credit note and the net value entered in the
accounts. When trade and cash discounts are shown on the invoice, the same
method of calculation of VAT is used on the credit note.
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Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXAMPLES
Example
CREDIT NOTE
TERRACOTTA SUPPLIES
Braehead Road
GLASGOW
G74 3ND
Glentress Gardens
Lakeside Road
GLENTRESS
GS4 6YB
Credit Note no: 48
Invoice no: 5930
Date: 16.02.04
Quantity
Cat No
Description
20
T1398
Special offer: set of 4 pots
Faulty
Unit price
£
15.00
Total price
£
300.00
Add VAT @ 17.5%
52.50
CREDIT AMOUNT
352.50
A Debit note is sent by the seller to the buyer to correct an undercharge. It is
similar to a credit note in layout but shows details of the undercharge. This is used
to correct the entries in the customer’s account.
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Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXAMPLES
Statement of account
A statement of account is used when customers do not settle their debts on
receipt of invoice. The statement summarises all transactions that have taken
place since the previous statement. It is a copy of the customer’s account in the
ledger and notifies the customer that payment is due. The seller sends the
statement to the customer and passes one copy to its own accounts department.
Example
STATEMENT OF ACCOUNT
TERRACOTTA SUPPLIES
Braehead Road
GLASGOW
G74 3ND
Glentress Gardens
Lakeside Road
GLENTRESS
S4 6YB
Date: 28.02.04
Date
Details
Debit
£
2004
Feb 10
Feb 16
Invoice 5930
Credit 48
3,237.00
Credit
£
Balance
£
352.50
3,237.00
2,884.50
The last amount shown in the balance column is the amount owing.
Terms: net cash within one month. TERRACOTTA
Braehead
OF ACCOUNT
SUPPLIES
Road
GLASGOW
G74 3ND
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Intermediate 1; Intermediate 2
Business Documents
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-----------------------------------------------------------------------------------------------------------EXAMPLES
Example (showing opening balance)
STATEMENT OF ACCOUNT
ULLAPOOL TWEEDS
North Road
ULLAPOOL
Date: 30 January 2004
Classic Clothing plc
Perth Road
CRIEFF
PH42 6YH
Date
Details
Debit
£
Credit
Balance
£
£
2004
Jan 1
Jan 5
Jan 8
Brought forward
Invoice 3468
Invoice 3752
Jan 15
Jan 23
Credit note 426
Cheque 002451
Discount allowed
Invoice 4010
Jan 28
820.00
2,060.00
3,043.50
1,240.00
983.50
220.00
780.00
40.00
2,823.50
2,043.50
2,003.50
4,463.50
2,460.00
The last amount shown in the balance column is the amount due on 28
February.
Explanation
Date
Transaction
Effect on balance
Jan 1
Jan 5,8
Jan 15
Jan 23
Amount owing from previous transactions
Credit sales to Classic Clothing plc
Goods returned by Classic Clothing plc
Cheque sent by Classic Clothing plc
Discount allowed to Classic Clothing plc
(for settling the opening balance within
the stated time)
Credit sales to Classic Clothing plc
Debit balance
Increase
Decrease
Decrease
Decrease
Jan 28
© Learning and Teaching Scotland
Increase
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Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXAMPLES
Cheques
A cheque is an order to a bank to pay out the sum of money shown on the
cheque to the person named on the cheque. This is a safe form of payment.
Crossed cheques must be paid into a bank account and cannot be cashed across
the counter. Cheque books are issued by the bank (the drawee) and contain the
following:



name of bank, the branch address and the sort code
account name and number
cheque number – cheques are numbered consecutively through the book.
The person writing the cheque (the drawer) must fill in the following details:




date
name of person to whom the money is to be paid (the payee)
the amount in words and in figures
authorised signature.
Cheque counterfoils may be completed or pages at the back of the book may be
used to keep a record of payments made. These provide the information for
accounting records.
Example
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Accounting
Intermediate 1; Intermediate 2
Business Documents
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-----------------------------------------------------------------------------------------------------------Example
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Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXAMPLES
Receipts for cash payments
A receipt is a document confirming that cash has been received. A receipt is not
necessary when payment is made by cheque because the bank statement
issued by the bank lists all cheques paid out from the account. There are
different types of receipt and a few are listed below:






a statement stamped and signed by the recipient and returned to the
customer;
a receipt form showing date, amount received, name of payer and
signature of the recipient of the cash;
the appropriate part of the till roll torn off and handed to the
customer.
Credit/debit card receipt
Credit and debit cards are often used in place of cash or cheques and are
regarded as safe methods of payment.
Payment by debit card means that the amount is immediately electronically
transferred (switched) from the customer’s bank account to the account of the
supplier.
Payment by credit card defers payment until a later date. The bill is sent to the
credit card company e.g. Visa, Barclaycard and payment need not be made until
the credit card statement is received.
The receipt shows how payment has been made. If a credit or debit card has
been used the card number (or part of it) is shown.
Pay-in slip
When money is deposited in the bank it must be accompanied by a pay-in slip.
The pay-in slip shows the date, name and number of the account and the amount
paid in. These details are entered in the counterfoil which can then be used when
writing up the accounts.
© Learning and Teaching Scotland
26
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXAMPLES
Till Roll Receipt (cash)
Till Roll Receipt (debit card)
PERTHSHIRE FOODS
Crieff
PERTHSHIRE FOODS
Crieff
VAT No: 426 3108 04
Date: 2 March 2004
Time: 1230 hrs
VAT No: 426 3108 04
Date: 2 March 2004
Time: 1230 hrs
425679
Cream of Tomato
20 @ £2.50
419834
Cream of Chicken
20 @ £2.60
365412
Tartare Sauce
30 @ £1.20
365420
Hollandaise Sauce
20 @ £1.15
425679
Cream of Tomato
20 @ £2.50
419834
Cream of Chicken
20 @ £2.60
365412
Tartare Sauce
30 @ £1.20
365420
Hollandaise Sauce
20 @ £1.15
Items: 4
Total
50.00
52.00
36.00
23.00
161.00
Items: 4
Total
50.00
52.00
36.00
23.00
161.00
Paid by cash
Paid by Switch************6807
Authorisation Code 2164
You were served by: Pauline
CARDHOLDER PLEASE RETAIN
FOR YOUR RECORD
You were served by: Pauline
Pay-in counterfoil
Date: 14 March 2004
Account: J Robinson Co
135682
Amount: £540.00
Paid in by: M Robinson
© Learning and Teaching Scotland
27
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
------------------------------------------------------------------------------------------------------------
SECTION 3
EXERCISES
Exercise 1a
INVOICE
Yorkshire Leather plc
12 Ripon Road
WETHERBY
HE8 9US
To:
M&R Russell
64 Fife Street
ST ANDREWS
KY32 7MO
Quantity
Cat No
18 prs
C345
18 prs
C498
12 prs
S530
10
Date: 7 March 2004
Order no: 3471
Invoice no: 10455
Description
Unit price
Total price
£
£
50.30
905.40
52.00
936.00
58.20
698.40
C345
Leather shoes, navy, sizes
4–8
Leather shoes, cream, sizes
4–8
Leather shoes, mink, sizes
4–8
Bag, navy
36.00
360.00
5
BC498
Bag, cream
37.45
187.25
3
BS530B
Bag, mink
25.10
75.30
Total
3,162.35
Add VAT @ 17.5%
AMOUNT DUE
Terms:
Delivery: Own transport
You are required to calculate the following figures and insert them in the
invoice above.
 VAT @ 17.5%
 amount due.
© Learning and Teaching Scotland
28
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXERCISES
Exercise 1b
INVOICE
Yorkshire Leather plc
12 Ripon Road
WETHERBY
HE8 9US
To:
M&R Russell
64 Fife Street
ST ANDREWS
KY32 7MO
Quantity
Cat No
18 prs
C345
18 prs
C498
12 prs
S530
10
Date: 7 March 2004
Order no: 3471
Invoice no: 10455
Description
Unit price
Total price
£
£
50.30
905.40
52.00
936.00
58.20
698.40
C345
Leather shoes, navy, sizes
4–8
Leather shoes, cream, sizes
4–8
Leather shoes, mink, sizes
4–8
Bag, navy
36.00
360.00
5
BC498
Bag, cream
37.45
187.25
3
BS530B
Bag, mink
25.10
75.30
Total
3,162.35
Less 25% trade discount
Net cost
Add VAT @ 17.5%
AMOUNT DUE
Terms:
Delivery: Own transport
You are required to calculate the following figures and insert them in the
invoice above.




trade discount
net cost
VAT @ 17.5%
amount due.
© Learning and Teaching Scotland
29
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXERCISES
Exercise 1c
INVOICE
Yorkshire Leather plc
12 Ripon Road
WETHERBY
HE8 9US
To:
M&R Russell
64 Fife Street
ST ANDREWS
KY32 7MO
Quantity
Cat No
18 prs
C345
18 prs
C498
12 prs
S530
10
Date: 7 March 2004
Order no: 3471
Invoice no: 10455
Description
Unit price
Total price
£
£
50.30
905.40
52.00
936.00
58.20
698.40
C345
Leather shoes, navy, sizes
4–8
Leather shoes, cream, sizes
4–8
Leather shoes, mink, sizes
4–8
Bag, navy
36.00
360.00
5
BC498
Bag, cream
37.45
187.25
3
BS530B
Bag, mink
25.10
75.30
Total
3,162.35
Add VAT @ 17.5%
AMOUNT DUE
Terms: 5% within 10 days
Delivery: Own transport
You are required to calculate the following figures and insert them in the
invoice above. (Remember to check the terms shown at the end of invoice).
 VAT @ 17.5%
 amount due.
© Learning and Teaching Scotland
30
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXERCISES
Exercise 1d
INVOICE
Yorkshire Leather plc
12 Ripon Road
WETHERBY
HE8 9US
To:
M&R Russell
64 Fife Street
ST ANDREWS
KY32 7MO
Quantity
Cat No
18 prs
C345
18 prs
C498
12 prs
S530
10
Date: 7 March 2004
Order no: 3471
Invoice no: 10455
Description
Unit price
Total price
£
£
50.30
905.40
52.00
936.00
58.20
698.40
C345
Leather shoes, navy, sizes
4–8
Leather shoes, cream, sizes
4–8
Leather shoes, mink, sizes
4–8
Bag, navy
36.00
360.00
5
BC498
Bag, cream
37.45
187.25
3
BS530B
Bag, mink
25.10
75.30
Total
3,162.35
Less 25% trade discount
Net cost
Add VAT @ 17.5%
AMOUNT DUE
Terms: 5% within 10 days
Delivery: Own transport
You are required to calculate the following figures and insert them in the
invoice above.




trade discount
net cost
VAT @ 17.5%
amount due.
© Learning and Teaching Scotland
31
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXERCISES
Exercise 2a
INVOICE
Moorhouse Lighting
Broughton Road
Peebles
Solway Homes
Stranraer Road
DUMFRIES
DS2 3RT
Date: 10 March 2004
Ref no
JK178
JK462
JM329
JM862
HL21
RL15
Quantity
10
15
20
40
6
10
Order no: 14
Invoice no: 842
Details
Table lamp and matching shade
Table lamp
Floor standing lamp
Table lamp with glass shade
Hobby lamp
Desk lamp
Unit price
Total price
£
£
38.00
24.00
62.30
32.60
18.20
25.40
380.00
360.00
1,246.00
1,304.00
109.20
254.00
Total
VAT @ 17.5%
AMOUNT DUE
Terms:
Delivery: Borders Transport
You are required to complete the invoice by calculating and inserting the
following figures.
 total cost
 VAT @ 17.5%
 amount due.
© Learning and Teaching Scotland
32
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXERCISES
Exercise 2b
INVOICE
Moorhouse Lighting
Broughton Road
Peebles
Solway Homes
Stranraer Road
DUMFRIES
DS2 3RT
Date: 10 March 2004
Ref no
JK178
JK462
JM329
JM862
HL21
RL15
Quantity
10
15
20
40
6
10
Order no: 14
Invoice no: 842
Details
Table lamp and matching shade
Table lamp
Floor standing lamp
Table lamp with glass shade
Hobby lamp
Desk lamp
Unit price
Total price
£
£
38.00
24.00
62.30
32.60
18.20
25.40
380.00
360.00
1,246.00
1,304.00
109.20
254.00
Total
Less 10% trade discount
Net cost
VAT @ 17.5%
AMOUNT DUE
Terms:
Delivery: Borders Transport
You are required to complete the invoice by calculating and inserting the
following figures.





total cost
trade discount
net cost
VAT @ 17.5%
amount due.
© Learning and Teaching Scotland
33
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXERCISES
Exercise 2c
INVOICE
Moorhouse Lighting
Broughton Road
Peebles
Solway Homes
Stranraer Road
DUMFRIES
DS2 3RT
Date: 10 March 2004
Ref no
JK178
JK462
JM329
JM862
HL21
RL15
Quantity
10
15
20
40
6
10
Order no: 14
Invoice no: 842
Details
Table lamp and matching shade
Table lamp
Floor standing lamp
Table lamp with glass shade
Hobby lamp
Desk lamp
Unit price
Total price
£
£
38.00
24.00
62.30
32.60
18.20
25.40
380.00
360.00
1,246.00
1,304.00
109.20
254.00
Total
VAT @ 17.5%
AMOUNT DUE
Terms: 2.5% within 1 month
Delivery: Borders Transport
You are required to complete the invoice by calculating and inserting the
following figures.
 total cost
 VAT @ 17.5%
 amount due.
© Learning and Teaching Scotland
34
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXERCISES
Exercise 2d
INVOICE
Moorhouse Lighting
Broughton Road
Peebles
Solway Homes
Stranraer Road
DUMFRIES
DS2 3RT
Date: 10 March 2004
Ref no
JK178
JK462
JM329
JM862
HL21
RL15
Quantity
10
15
20
40
6
10
Order no: 14
Invoice no: 842
Details
Table lamp and matching shade
Table lamp
Floor standing lamp
Table lamp with glass shade
Hobby lamp
Desk lamp
Unit price
Total price
£
£
38.00
24.00
62.30
32.60
18.20
25.40
380.00
360.00
1,246.00
1,304.00
109.20
254.00
Total
Less 10% trade discount
Net cost
VAT @ 17.5%
AMOUNT DUE
Terms: 2.5% within 1 month
Delivery: Borders Transport
You are required to complete the invoice by calculating and inserting the
following figures.





total cost
trade discount
net cost
VAT @ 17.5%
amount due.
© Learning and Teaching Scotland
35
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXERCISES
Exercise 3
STATEMENT OF ACCOUNT
MARCHMONT COMPONENTS PLC
24 Crail Road
KIRKCALDY
KY3 7UL
Fife Engineering Ltd
Harbour Street
ANSTRUTHER
Date: 30 March 2004
Date
2004
March 1
5
12
16
21
Details
Brought forward
Invoice 236
Invoice 468
Credit note 132
Cheque 3480
Discount allowed
Debit
Credit
560.00
285.60
65.10
225.00
10.50
Balance
235.50
795.50
1,081.10
1,016.00
The last figure in the balance column is the amount due on 30 April.
You are required to complete the statement by calculating and inserting the
balances on 21 March.
© Learning and Teaching Scotland
36
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXERCISES
Exercise 4
STATEMENT OF ACCOUNT
MARCHMONT COMPONENTS PLC
24 Crail Road
KIRKCALDY
KY3 7UL
Macduff Boatyard
Harbour Street
MACDUFF
Date
2004
March 1
6
9
18
20
28
Details
Brought forward
Invoice 242
Cheque 14682
Discount allowed
Invoice 683
Credit note 138
Date: 30 March 2004
Debit
Credit
Balance
1,450.85
2,600.00
1,325.00
125.85
3,420.00
328.00
The last figure in the balance column is the amount due on 30 April.
You are required to complete the statement by calculating and inserting the
necessary figures in the balance column.
© Learning and Teaching Scotland
37
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXERCISES
Exercise 5
STATEMENT OF ACCOUNT
MARCHMONT COMPONENTS PLC
24 Crail Road
KIRKCALDY
KY3 7UL
Inverythan Marina
Inverythan
ABERDEEN
AB25 7SH
Date
Details
2004
March 1
6
10
15
20
20
Brought forward
Invoice 3864
Invoice 4026
Credit note 145
Cheque 24632
Discount allowed
Date: 30 March 2004
Debit
Credit
Balance
760.00
The last figure in the balance column is the amount due on 30 April.
You are required to enter the following amounts in the appropriate columns
in the statement above; update the balance after each entry.
March 6
March 10
March 15
March 20
March 24
Invoice 3864
Invoice 4026
Credit note 145
Cheque 24632
Discount allowed
Invoice 4152
© Learning and Teaching Scotland
£1,250.00
£2,525.60
£324.80
£725.00
£35.00
£468.10
38
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------EXERCISES
Exercise 6
You are employed by D R Mutch and have been asked to prepare and sign
three cheques to settle the debts listed below. Use today’s date.



£125.60 to S J Kendall
£1,240.80 to The Lochleven Catering Co
£45 to Desktop Supplies
© Learning and Teaching Scotland
39
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
------------------------------------------------------------------------------------------------------------
© Learning and Teaching Scotland
40
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------ANSWERS TO EXERCISES
SECTION 4
Exercise 1a
INVOICE
Yorkshire Leather plc
12 Ripon Road
WETHERBY
HE8 9US
To:
M&R Russell
64 Fife Street
ST ANDREWS
KY32 7MO
Quantity
Cat No
18 prs
C345
18 prs
C498
12 prs
S530
10
Date: 7 March 2004
Order no: 3471
Invoice no: 10455
Description
Unit price
Total price
£
£
50.30
905.40
52.00
936.00
58.20
698.40
C345
Leather shoes, navy, sizes
4–8
Leather shoes, cream, sizes
4–8
Leather shoes, mink, sizes
4–8
Bag, navy
36.00
360.00
5
BC498
Bag, cream
37.45
187.25
3
BS530B
Bag, mink
25.10
75.30
Total
Add VAT @ 17.5%
AMOUNT DUE
3,162.35
553.41
3,715.76
Terms:
Delivery: Own transport
You are required to calculate the following figures and insert them in the
invoice above.
 VAT @ 17.5%
 amount due.
© Learning and Teaching Scotland
41
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------ANSWERS TO EXERCISES
Exercise 1b
INVOICE
Yorkshire Leather plc
12 Ripon Road
WETHERBY
HE8 9US
To:
M&R Russell
64 Fife Street
ST ANDREWS
KY32 7MO
Quantity
Cat No
18 prs
C345
18 prs
C498
12 prs
S530
10
Date: 7 March 2004
Order no: 3471
Invoice no: 10455
Description
Unit price
Total price
£
£
50.30
905.40
52.00
936.00
58.20
698.40
C345
Leather shoes, navy, sizes
4–8
Leather shoes, cream, sizes
4–8
Leather shoes, mink, sizes
4–8
Bag, navy
36.00
360.00
5
BC498
Bag, cream
37.45
187.25
3
BS530B
Bag, mink
25.10
75.30
Total
Less 25% trade discount
Net cost
Add VAT @ 17.5%
AMOUNT DUE
3,162.35
790.59
2,371.76
415.05
2,786.81
Terms:
Delivery: Own transport
You are required to calculate the following figures and insert them in the
invoice above.




trade discount
net cost
VAT @ 17.5%
amount due.
© Learning and Teaching Scotland
42
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------ANSWERS TO EXERCISES
Exercise 1c
INVOICE
Yorkshire Leather plc
12 Ripon Road
WETHERBY
HE8 9US
To:
M&R Russell
64 Fife Street
ST ANDREWS
KY32 7MO
Quantity
Cat No
18 prs
C345
18 prs
C498
12 prs
S530
10
Date: 7 March 2004
Order no: 3471
Invoice no: 10455
Description
Unit price
Total price
£
£
50.30
905.40
52.00
936.00
58.20
698.40
C345
Leather shoes, navy, sizes
4–8
Leather shoes, cream, sizes
4–8
Leather shoes, mink, sizes
4–8
Bag, navy
36.00
360.00
5
BC498
Bag, cream
37.45
187.25
3
BS530B
Bag, mink
25.10
75.30
Total
Add VAT @ 17.5%
AMOUNT DUE
3,162.35
525.74
3,688.09
Terms: 5% within 10 days
Delivery: Own transport
You are required to calculate the following figures and insert them in the
invoice above.
 VAT @ 17.5%
 amount due.
© Learning and Teaching Scotland
43
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------ANSWERS TO EXERCISES
Exercise 1d
INVOICE
Yorkshire Leather plc
12 Ripon Road
WETHERBY
HE8 9US
To:
M&R Russell
64 Fife Street
ST ANDREWS
KY32 7MO
Quantity
Cat No
18 prs
C345
18 prs
C498
12 prs
S530
10
Date: 7 March 2004
Order no: 3471
Invoice no: 10455
Description
Unit price
Total price
£
£
50.30
905.40
52.00
936.00
58.20
698.40
C345
Leather shoes, navy, sizes
4–8
Leather shoes, cream, sizes
4–8
Leather shoes, mink, sizes
4–8
Bag, navy
36.00
360.00
5
BC498
Bag, cream
37.45
3
BS530B
Bag, mink
25.10
Total
Less 25% trade discount
Net cost
Add VAT @ 17.5%
AMOUNT DUE
187.25
75.30
3,162.35
790.59
2,371.76
394.30
2,766.06
Terms: 5% within 10 days
Delivery: Own transport
You are required to calculate the following figures and insert them in the
invoice above.




trade discount
net cost
VAT @ 17.5%
amount due.
© Learning and Teaching Scotland
44
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------ANSWERS TO EXERCISES
Exercise 2a
INVOICE
Moorhouse Lighting
Broughton Road
Peebles
Solway Homes
Stranraer Road
DUMFRIES
DS2 3RT
Ref no
JK178
JK462
JM329
JM862
HL21
RL15
Quantity
10
15
20
40
6
10
Date: 10 March 2004
Order no: 14
Invoice no: 842
Details
Table lamp and matching shade
Table lamp
Floor standing lamp
Table lamp with glass shade
Hobby lamp
Desk lamp
Total
VAT @ 17.5%
AMOUNT DUE
Unit price
Total price
£
£
38.00
24.00
62.30
32.60
18.20
25.40
380.00
360.00
1,246.00
1,304.00
109.20
254.00
3,653.20
639.31
4,392.51
Terms:
Delivery: Borders Transport
You are required to complete the invoice by calculating and inserting the
following figures.
 total cost
 VAT @ 17.5%
 amount due.
© Learning and Teaching Scotland
45
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------ANSWERS TO EXERCISES
Exercise 2b
INVOICE
Moorhouse Lighting
Broughton Road
Peebles
Solway Homes
Stranraer Road
DUMFRIES
DS2 3RT
Ref no
JK178
JK462
JM329
JM862
HL21
RL15
Quantity
10
15
20
40
6
10
Date: 10 March 2004
Order no: 14
Invoice no: 842
Details
Table lamp and matching shade
Table lamp
Floor standing lamp
Table lamp with glass shade
Hobby lamp
Desk lamp
Total
Less 10% trade discount
Net cost
VAT @ 17.5%
AMOUNT DUE
Unit price
Total price
£
£
38.00
24.00
62.30
32.60
18.20
25.40
380.00
360.00
1,246.00
1,304.00
109.20
254.00
3,653.20
365.32
3,287.88
575.37
3,863.25
Terms:
Delivery: Borders Transport
You are required to complete the invoice by calculating and inserting the
following figures.





total cost
trade discount
net cost
VAT @ 17.5%
amount due.
© Learning and Teaching Scotland
46
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------ANSWERS TO EXERCISES
Exercise 2c
INVOICE
Moorhouse Lighting
Broughton Road
Peebles
Solway Homes
Stranraer Road
DUMFRIES
DS2 3RT
Ref no
JK178
JK462
JM329
JM862
HL21
RL15
Quantity
10
15
20
40
6
10
Date: 10 March 2004
Order no: 14
Invoice no: 842
Details
Table lamp and matching shade
Table lamp
Floor standing lamp
Table lamp with glass shade
Hobby lamp
Desk lamp
Total
VAT @ 17.5%
AMOUNT DUE
Unit price
Total price
£
£
38.00
24.00
62.30
32.60
18.20
25.40
380.00
360.00
1,246.00
1,304.00
109.20
254.00
3,653.20
623.32
4,276.52
Terms: 2.5% within 1 month
Delivery: Borders Transport
You are required to complete the invoice by calculating and inserting the
following figures.
 total cost
 VAT @ 17.5%
 amount due.
© Learning and Teaching Scotland
47
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------ANSWERS TO EXERCISES
Exercise 2d
INVOICE
Moorhouse Lighting
Broughton Road
Peebles
Solway Homes
Stranraer Road
DUMFRIES
DS2 3RT
Ref no
JK178
JK462
JM329
JM862
HL21
RL15
Quantity
10
15
20
40
6
10
Date: 10 March 2004
Order no: 14
Invoice no: 842
Details
Table lamp and matching shade
Table lamp
Floor standing lamp
Table lamp with glass shade
Hobby lamp
Desk lamp
Total
Less 10% trade discount
Net cost
VAT @ 17.5%
AMOUNT DUE
Unit price
Total price
£
£
38.00
24.00
62.30
32.60
18.20
25.40
380.00
360.00
1,246.00
1,304.00
109.20
254.00
3,653.20
365.32
3,287.88
560.99
3,848.87
Terms: 2.5% within 1 month
Delivery: Borders Transport
You are required to complete the invoice by calculating and inserting the
following figures.





total cost
trade discount
net cost
VAT @ 17.5%
amount due.
© Learning and Teaching Scotland
48
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------ANSWERS TO EXERCISES
Exercise 3
STATEMENT OF ACCOUNT
MARCHMONT COMPONENTS
24 Crail Road
KIRKCALDY
KY3 7UL
Fife Engineering Ltd
Harbour Street
ANSTRUTHER
PLC
Date: 30 March 2004
Date
Details
2004
March 1
5
12
16
21
Brought forward
Invoice 236
Invoice 468
Credit note 132
Cheque 3480
Discount allowed
Debit
Credit
560.00
285.60
65.10
225.00
10.50
Balance
235.50
795.50
1,081.10
1,016.00
791.00
780.50
The last figure in the balance column is the amount due on 30 April.
You are required to complete the statement by calculating and inserting the
balances on 21 March.
© Learning and Teaching Scotland
49
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------ANSWERS TO EXERCISES
Exercise 4
STATEMENT OF ACCOUNT
MARCHMONT COMPONENTS PLC
24 Crail Road
KIRKCALDY
KY3 7UL
Macduff Boatyard
Harbour Street
MACDUFF
Date
Details
2004
March 1
6
9
18
20
28
Brought forward
Invoice 242
Cheque 14682
Discount allowed
Invoice 683
Credit note 138
Date: 30 March 2004
Debit
Credit
Balance
1,325.00
125.85
1,450.85
4,050.85
2,725.85
2,600.00
6,020.00
5,692.00
2,600.00
3,420.00
328.00
The last figure in the balance column is the amount due on 30 April.
You are required to complete the statement by calculating and inserting the
necessary figures in the balance column.
© Learning and Teaching Scotland
50
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------ANSWERS TO EXERCISES
Exercise 5
STATEMENT OF ACCOUNT
MARCHMONT COMPONENTS PLC
24 Crail Road
KIRKCALDY
KY3 7UL
Inverythan Marina
Inverythan
ABERDEEN
AB25 7SH
Date
Details
2004
March 1
6
10
15
20
20
24
Brought forward
Invoice 3864
Invoice 4026
Credit note 145
Cheque 24632
Discount allowed
Invoice 4152
Date: 30 March 2004
Debit
Credit
1,250.00
2,525.60
324.80
725.00
35.00
468.10
Balance
760.00
2,010.00
4,535.60
4,210.80
3,485.80
3,450.80
3,918.90
The last figure in the balance column is the amount due on 30 April.
You are required to enter the following amounts in the appropriate columns
in the statement above; update the balance after each entry.
March 6
Invoice 3864
£1,250.00
March 10
March 15
March 20
Invoice 4026
Credit note 145
Cheque 24632
Discount allowed
Invoice 4152
£2,525.60
£324.80
£725.00
£35.00
£468.10
March 24
© Learning and Teaching Scotland
51
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
-----------------------------------------------------------------------------------------------------------ANSWERS TO EXERCISES
Exercise 6
© Learning and Teaching Scotland
52
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
------------------------------------------------------------------------------------------------------------
© Learning and Teaching Scotland
53
Accounting
Intermediate 1; Intermediate 2
Business Documents
Higher
------------------------------------------------------------------------------------------------------------
© Learning and Teaching Scotland
54