Statement of Account
*Summary
S/A Statement of Account
Bal. Balance
Balance due
Debit
Credit
Transaction b/f brought forward
C/f Carried forward
Discount allowed
Bills receivable
B /E Bill of Exchange
Chq. Cheque
P/N Promissory Note
Or order
Unconditional
Written order
On demand
Due date
Drawer
Drawee
Cash Receipt Rect.
Serial number
Reason of payment
Written document
N/F Not Fund
I/ F Insufficient Fund

N/S No Fund
R/D Refer To Drawer
D.D Drawer Dead
Dishonoured cheques
Personal cheque
Bearer cheque
Blank Blanc
Blank Endorsement
Due date
Date of writing
Date of Acceptance
Banker's Draft
D/d Days after date
D/s Days after sight
M/s Month after sight

Statement of Account (S/A)
- Define a statement of account?
It's a statement sent by the seller to the buyer every period showing transaction carried out and also, the balance due.
- What are the buyer sure of a statement of account?
1It makes the buyer sure of the correctness of his account with the seller.
2It is polite way to remind the buyer to settle his debit balance.
What are the debit and credit transactions show on the
S/A?
1The debit balance
2- All Invoices Each proceeded
3- Debit notes by the word
"To"
4- The Credit balance
5- Cash receipt Each preceded
6- Cheque by the word
7- Credit notes "By"

Lay-out of a statement of Account
Name of seller ,
Tel. No.:……. His address, C.R.: ……
Fax.: ……… Town. P.O.B.:…
Date: ………………
Statement of account No. : …
Stamp
Name of buyer,
His address,
Date
Town.
In Account with:
Terms of payment:…………..
Details Partial Total
Year
Month
Day 1,
Day 31,
To: Debit balance ( b/f )
(+) Debit amounts
To: Invoice No. …….
To: Debit Note No. …….
(-) Credit amounts :
By : Cash (Rect. No. …)
By : Cheque No . …..
By: Credit Note: …..
To : Debit balance ( C/F )
( only… Pounds)
E. & O.E.
***
***
***
-----------
***
***
***
-----------
******
******
------------
*******
(- )
*******
----------
*******
( Signature of seller )

Means of Payment
1- Cash Receipt ( Rect. )
_____________________
- Define a receipt
It is written document signed by the receiver ( Creditor – Seller ) and given to the payer ( Debtor – Buyer ) who pays money.
-What are the parties of the receipt ? There are two parties :
1 The receiver :
Is the seller ( Creditor ) who receivers money and signs it .
2 The payer :
Is the buyer ( Debtor ) who pays the money.
- Essential ( Important ) data of the receipt :
1- The date of writing
2- The amount ( sum ) of money in numbers ( Figures ) and in words
3- The particulars of the receiver and his signature
4- Name of the payer who pays the cash money
5- The reason for paying
6- The serial number of the receipt

" The Lay-out of the receipt "
L . E . : ------ ( in figures ) Date : ----------------
Name of the receiver,
Address,
Stamp
Received from: -------- ( Payer's name ) ---------------
The sum of : --------( Amount in words ) -----------
In settlement of : ------( Reason ) ------------------------
Signature of receiver
(-------------)
Receipt No. : -----

2- The Cheque ( Chq. )
___________________
-Define of the cheque :
It's a written order drawn by a person ( drawer ) upon a bank
( drawee ) , to pay on demand a certain sum of money to a certain person ( payee ) or to his order or to bearer.
- Parties of the cheque : There are three parties:
1- Drawer
2- Drawee
3- Payee
- Essential data of the cheque ( Main points of the cheque ) :
1- The date.
2- The amount in figures and in words.
3- the name of the drawer and his signature.
4- The name of bank and his branch.
5- The name of the payee.
6- The serial number.

" The Lay-out of a Cheque "
Sum : --- ( in figures ) Date : -------------
( Bank drawee )
Branch
Stamp
Pay to the order of : ------------ payee -----------
The sum of : only, ------------( in Words )-------
Signature of
( Drawer)
No. B/-----

3- Banker's Draft ( B/D )
_____________________
- Define a Banker's Draft :
It is a cheque drawn by a bank on another bank (may be it's branch). You can buy a B/D and send it to your creditor in his town to settle the amount due-two officials sign for the drawing bank.
- Essentials :
1- The drawing bank name and it's branch address.
2- The bank name and it's branch address on whom the cheque is drawn.
3- The payees name.
4- The sum in figures & in words.
5- The date of drawing.
6- Signatures of the two officials ( Accountant – Manager ).
7- The serial number.

" The Lay-out of a Banker's Draft "
Sum : --- ( in figures ) Date : ------------
To: Bank ( drawee )
(Branch)
Stamp
Pay to the order of : ------------( payee )---------
The sum of : only,-----------( in words )----------
P.P. Bank name ---- ( Drawer )
------- --------
Accountant Manager
No. B/-----

4- Bill of Exchange ( B/E )
______________________
- Define a Bill of Exchange ( B/E ) :
It 's an unconditional written order drawn by a person (drawer) an another person (drawee) ordering him to pay a certain sum of money on demand or at a fixed or future date to a certain person
(payee) or to his order.
- What are the parties of the B/E ?
There are three parties:
1- The drawer
2- The drawee
3- The payee
N.B.
: some times, the drawer and the payee may be one person.
Three Day's :
Due Date – Date of writing – Date of acceptance
- Essentials of a bill of exchange:
1- The B/E is an unconditional order " means ordering the drawee to pay the value without any condition or reserve.
2- It must be in writing.
3- It must be dated.
4- It must contain due date.
5- It must have three parties, yet, they may be two
(drawer & payee) may be one person.
6- It must contain "value received" and properly
stamped.
7- It must be accepted by the drawee and acceptance.

"The Lay-out of a bill of exchange ( B/E )"
Sum : -----( in figures ) ---- Date:---------------
Term: ---- due date -----
--------------------stamp
Pay to the order of: ------------------------- name of payee
The sum of : ---------------------------------( in words )
Value Received in : --------------------------
To: Name of drawee, Accepted
His Address, Drawee
Date
The signature of drawer
------------------
No. : ------

5- Promissory Note ( P/N )
- Define of the promissory Note :
It's an unconditional written promise , made by a person
(Maker) to pay on demand , or at a fixed or future dare a
Certain sum of money to a certain person (payee) or to his
Order.
Parties Of a promissory note : There are two parties :
1- The maker. 2- The payee.
N.B. All conditions and rules of the P/N. are the same as in the
B/E except the following :
* There are 2 parties only in the P/N.
*It needs no acceptance as the debtor promises to pay.
- Essentials of a promissory note :

It must be in writing and dated and stamped.

It must be unconditional in writing.

The maker must sign it.

It must contain value received.

It needs no acceptance.

It is endorsed in the same way as in the B/E.

"The Lay-out of a Promissory Note"
L.E. : ---(in figures) Date : -------------
Term (----------------- )
Stamp
I promise to pay to the order of : ------( Payee)------
The sum of :---------------( in words )-----------------
Value received in : ---------------------------------------
Signature of debtor
----------
( Maker )
No. : ----------

Filing and Indexing
*Summary
Filing
Arranging
Storing
Documents
Obtained
In need
Less effort Purpose Logical
Reference
Files
Folder
Alphabetical
Geographical
Numerical
Subject chronological
According to
Letters of Alphabet
Organizations
Surname
Titles
Invert
Universities
Computer filing
Clipboard
Document Holder
Paper Tray
Telephone Diary
Cutter Office machines
Letter Openers
Paper Weights
Computer Supplies
Recently
Modern Office

Calculating machine
Folding Letters
Toner
Faster
Spray
Jet nozzles
Higher
Dot matrix
Visual images
Paper Shredder
Cash register
Attached
Time recording clock

Filing:
Means arranging and classifying and storing document in a way that they can be obtained in need with less time and less effort.
Methods of Classification :

Alphabetical Classification

Numerical Classification

Alphabetical – Numerical Classification

Geographical Classification

Subject Classification

Chronological Classification
Indexing:
Is the process of determining the name and the subject under which the documents are filed; it is an important aid to filing.
- Kindly of Indexing:
Classification and Indexing
Microfilming
Computer filing
A Hard Disk File system
A flash file system
Managing files
Stationery
Letterhead
Envelops
Office Machines