PROCEDURE OF

BUYING AND SELLING

GOODS

PENJUAL PEMBELIPerkenalan

Permintaan

penawaran

Penawaran

Pemesanan

Pengiriman

pesanan

Pengajuan tuntutan (claim)

Penagihan

THE MAIN DOCUMENTS

USED IN BUYING AND

SELLING GOODS

BUYER SELLER

Enquiry

Quotation

Order

Pro forma invoice

Advice note

Delivery/Despatch note

Invoice

Debit note

Credit note

Statement of account (with remittance slip/bank paying-in

slip)

Remitttance slip

With cheque

Receipt (not often used) orBank paying-in slip with cheque

paid into bank

• Enquiry ( permintaan penawaran)

Dilakukan melalui telepon, fax, surat, e-mail,

telex). Buyer meminta Seller menawarkan

barang-barangnya (sesuai dengan yang diminta

Buyer).

• Quotation (penawaran)

Seller menawarkan barang-barang yang diminta

Buyer.

• Order (pemesanan)

Buyer memesan barang-barang yang

dibutuhkannya.

• Pro forma invoice (Faktur Pro forma)Seller mengirimkan pro forma invoice kepada Buyer jika pembayaran diminta terlebih dahulu sebelum barang diantar.

Isi dokumen:

- date

- Seller’s order number

- Buyer’s code number

- Details of goods-catalogue/code number, brief

description, cost per item, total cost for each set of

items, subtotal of all items and delivery charges (if any),

discount (if any) deducted from the total, VAT on

VAT table goods and the net total to be paid by the

buyer.

- Delivery time may also be stated.

• Advice note (Surat Pengiriman Pesanan)Dokumen ini gunanya memberitahukan bahwa barang-barang yang dipesan akan dikirim.

Isi Dokumen:

- Date

- Name and address of buyer

- Address for delivery of goods if different from the organisation’s postal address.

- Brief description of the goods to be delivered.

- Whether full of ‘part delivery’ is being made either because the buyer has requested it or because the supplier does not have all the goods available.

- Date and method of despatch.

- A note asking the buyer to inform the supplier if the goods are not received within a certain time.

• Delivery note (surat pengantar barang)Dokumen ini dikirim bersama-sama barang yang dikirim.

Isi Dokumen:

- Date

- Seller’s and buyer’s order numbers

- Name and address of buyer

- Address for delivery of goods if different from the

organisation’s postal address.

- Number of boxes/parcels.

- If part delivery

- Space for signature of the person receiving the goods,

the date and in some cases the time.

- A statement informing the buyer that the seller must be

notified within a certain number of days if all or any of

the goods are damaged of incorrect.

• Despatch note

Fungsinya sama seperti delivery note

hanya digunakan kalau pengiriman barang

dilakukan melalui kurir atau jasa pos.

• Consignment note sama seperti delivery

note hanya digunakan kalau pengiriman

barang dilakukan melalui jasa kereta api

atau jalan darat (truk).

• Invoice (Faktur)Dokumen ini berisi jumlah barang dan jumlah uang yang harus dibayar oleh Buyer. Dokumen ini dikirim bersama-sama dengan barang atau segera setelah barang dikirim.

Isi Dokumen:

- Invoice number and date.

- Date of sale (for VAT purposes)

- Seller’s and buyer’s order number

- Buyer’s name and address

- Details of goods- code, brief description, net cost per item, total

cost of one type of item, VAT, gross cost i.e. net cost plus VAT,

delivery/postal charges, totals of net, VAT and gross costs, trade

and/or cash discounts, the total amount owing.

- The abbreviation E & OE is often printed at the bottom of the form.

• Debit note

Dokumen ini dikirimkan oleh Seller kepada

Buyer apabila terjadi kesalahan kalkulasi

dalam invoice dimana Buyer membayar

kurang dari seharusnya.

• Credit note

Dokumen ini dikirimkan oleh Seller kepada

Buyer apabila terjadi kesalahan kalkulasi

dalam invoice dimana Buyer membayar

lebih dari yang seharusnya.

• Statement of accountDokumen ini biasanya dikirimkan oleh Seller kepada Buyer setiap akhir bulan yang berisi daftar invoice, credit note dan debit note yang telah dikirim selama satu bulan.

Isi dokumen:

- Date

- Name and address of the buyer

- A list of the invoice, debit note and credit note numbers, the total

amount of each and the balance due after each transaction.

(invoice and debit notes increase the balance, credit notes

decrease it).

- The date by which a certain time, e.g. 5 % discount for payment

within 7 days or 5 % monthly, i.e. within a month. The buyer

calculates the percentages of discount allowed from the amount

owed and pays the balance. If a discount has been offered for

prompt payment of the invoice, it is not usually offered on the

statement.

• Remittance slip/bank paying-in slip

Dokumen yang berisi nama Buyer, nomor rekening dan jumlah uang yang harus dibayar oleh Buyer. Pada saat Buyer membayar dokumen ini dikirimkan lagi ke Seller bersama-sama cek atau membayar melalui bank.

• Receipt (Kuitansi)

Dokumen ini tidak biasa digunakan apabila Buyer telah membayar sejumlah uang kepada Seller.

• PPn (Pajak Penjualan) barang 10%

• PPh (Pajak Penghasilan) -- jasa :1.5%

Mis. Beli AC dan memasangnya = 10% +

1.5% = 11.5%

TERMS COMMONLY USED IN A

BUYING/SELLING TRANSACTION

TERM EXPLANATION DOCUMENT

Carriage forward The cost of delivery is to be

paid by the buyer

- Quotation

- Pro forma invoice

- Invoice

Carriage paid The cost of delivery is

included in the price

- Quotation

- Pro forma invoice

- Invoice

Cash discount A percentage that may be taken

off the amount due when paying

within a stated time

- Invoice

- Statement of

account

Cash on delivery

(COD)The buyer has to pay for the

goods when they are delivered.

- Quotation

Cost, insurance

and freight (CIF)

The price quoted includes the

cost of the goods, insurance

against loss or damage.

- Quotation

- Pro forma invoice

- Invoice

TERMS COMMONLY USED IN A

BUYING/SELLING TRANSACTION

TERM EXPLANATION DOCUMENT

Errors and

omissions excepted

(E & OE)

The seller retains the right to

submit further invoice(s) for

items undercharged or

omitted.

Ex works Cost of the goods excluding

transport/delivery charges.

- Quotation

Trade discount The seller reduces the price

of the goods by a percentage

- Quotation

- Pro forma invoice

- Invoice

Value Added Tax

(VAT)A government tax levied on

most types of goods and

services; quotations should

indicate that the prices

quoted do/do not include VAT

- Quotation

- Pro forma invoice

- Invoice

- Statement of

account

LATIHAN

Write out the list of documents below in the sequence in which they are used:

Invoice Purchase order

Advice note Quotation

Delivery note Credit note

Statement of account Debit note

Pro forma invoice Enquiry

JAWABAN

1. Enquiry

2. Quotation

3. Purchase order

4. Pro forma invoice

5. Advice note

6. Delivery note

7. Invoice

8. Debit note

9. Credit note

10. Statement of account

LATIHAN

1. Draw a blank form for each of the following:

a. Purchase order

b. Invoice

c. Statement of account

2. Complete each of the three forms with

appropriate details from the following

information:

Josephine Shaw Associates (JSA) wishes to buy the

following stationery from the Athena House Group:

- ten ream of A4 white copy paper at £ 2.00 per ream

Cat no. P0170.

- six boxes of A4 blue ring binders at £ 4.00 per box

Cat no. F6827.

- one heavy duty stapler at £ 15.00 Cat no. E6701.

- two Canon fax cartridges at £ 13.00 each Cat no.

C0473.

All items are subject to 17.5 per cent VAT, i.e. VAT must be added.

The stationery is needed within five working days.

Josephine Shaw Associates sends a purchase order no. JSA68/01 to Athena House Group on (insert today’s date).

Athena House Group receives the order the following day, its sales order number is AHG/OF/146/01. It produces an invoice on the day it receives the order so that the goods can be packed for despatch the following day. A 20 per cent trade discount is allowed.

At the end of the month Athena House Group prepares a statement . It allows a 5 per cent discount if payment is received within seven days.

TERMS COMMONLY USED IN A

BUYING/SELLING TRANSACTION

TERM EXPLANATION DOCUMENT

Carriage forward The cost of delivery is to be paid

by the buyer

- Quotation

- Pro forma invoice

- Invoice

Carriage paid The cost of delivery is included in

the price

- Quotation

- Pro forma invoice

- Invoice

Cash discount A percentage that may be taken

off the amount due when paying

within a stated time

- Invoice

- Statement of

account

Cash on delivery

(COD)The buyer has to pay for the

goods when they are delivered.

- Quotation

Cost, insurance

and freight (CIF)

The price quoted includes the cost

of the goods, insurance against

loss or damage.

- Quotation

- Pro forma invoice

- Invoice

TERMS COMMONLY USED IN A

BUYING/SELLING TRANSACTION

TERM EXPLANATION DOCUMENT

Errors and

omissions excepted

(E & OE)

The seller retains the right to submit

further invoice(s) for items

undercharged or omitted.

Ex works Cost of the goods excluding

transport/delivery charges.

- Quotation

Trade discount The seller reduces the price of the

goods by a percentage,

- Quotation

- Pro forma invoice

- Invoice

Value Added Tax

(VAT)A government tax levied on most

types of goods and services;

quotations should indicate that the

prices quoted do/do not include

VAT

- Quotation

- Pro forma invoice

- Invoice

- Statement of

account