1. CHAPTER 29 Record keeping and Business Documents

2. 2 R. Delaney Letter of Enquiry Joe Soap Ltd Telephone: 345876 11 High St Fax : 345967 Dingle email soap@iol.ie Co. Kerry VAT No. IE 9876545 To: Swift Products Ltd 10 Main St Cobh Co. Cork 21/11/10 Dear Sir / Madam, I wish to purchase the goods listed below and am seeking a quotation detailing your best prices and terms of sale for same. 10 23˝ Colour TVs 20 DVD Players 30 Video Recorders Yours sincerely, Joe Soap Joe Soap Purchasing Manager

3. 3 R. Delaney QUOTATION QUANTITY DESCRIPTION Model No. Price each € To: Joe Soap Ltd 11 High St Dingle Thank you for your enquiry. The following are the current prices for the goods referred to in your enquiry Please note that all goods are subject to trade discount of 10% A VAT rate of 10% currently applies to all goods 10 23” Colour TVs TV023 200.00 20 DVD Players DV345 150.00 30 Video recorders VR567 90.00 Swift Products 10 Main St Cobh Co. Cork Tel: 01 203498 Fax 01 203478 Email: swift@iol.ie Carriage paid: E & O E. Cash discount 5% 10 days Quotation VAT Registration No. IE 1234567W Co. Kerry Date:_________ 23/11/10

4. 4 R. Delaney DELIVERY DOCKET No. 34 Swift Products Ltd. 10 Main St Cobh, Co. Cork Date______________ Quantity Description Model No. 28/11/10 To: Joe Soap Ltd 11High St. Dingle Co. Kerry 10 23” Colour TVs TV023 20 DVD Players DV345 30 Video Recorders VR 567 Received the above goods in good condition. Signed________________ Purchasing Manager Joe Soap Telephone 01 203498 Fax 01 203478 Email swift@iol.ie VAT Registration No IE 1234567W. Delivery Docket

5. 5 R. Delaney Invoice No. 57 Date: QUANTITY DESCRIPTION MODEL NO. PRICE EACH (€ ) TOTAL € Total excluding VAT Trade Discount 10% Sub-total (Net) VAT 10% Total including VAT To: Joe Soap Ltd. 11 High St Dingle Co. Kerry. 10 23” Colour TVs TV 023 200.00 2,000.00 20 DVD Players DV 345 150.00 3,000.00 30 Video Recorders VR 567 90.00 2,700.00 12/12/102 7,700.00 770.00 6,930.00 693.00 7,623.00 Carriage Paid E & O E Swift Products Ltd 10 Main St Cobh Co. Cork Tel 01 203498 Fax 01 203478 Email swift@iol.ie VAT Registration No. IE 1234567W

6. 6 R. Delaney Credit Note No. 57 Date: QUANTITY DESCRIPTION MODEL NO. PRICE EACH (€ ) TOTAL € Total excluding VAT Trade Discount 10% Sub-total (Net) VAT 10% Total including VAT To: Joe Soap Ltd. 11 High St Dingle Co. Kerry. 5 23” Colour TVs TV 023 200.00 1,000.00 2 DVD Players DV 345 150.00 300.00 10 Video Recorders VR 567 90.00 900.00 12/12/102 2,200.00 220.00 1,980.00 198.00 2,178.00 Carriage Paid E & O E Swift Products Ltd 10 Main St Cobh Co. Cork Tel 01 203498 Fax 01 203478 Email swift@iol.ie VAT Registration No. IE 1234567W Ref : Invoice no. 57, being an allowance for:

7. 7 R. Delaney STATEMENT No. 96 Swift Products Ltd 10, Main St Cobh, Co. Cork To: Joe Soap Ltd 11 High St, Dingle Co. Kerry VAT Registration IE1234567W Date__________ 20/12/10 Date Details Debit € Credit € Balance € 1/12/10 Balance 5,000.00 3/12/10 Invoice No. 57 7,623.00 12,623.00 5/12/10 Credit Note No. 34 2,178.00 10,445.00 Tel 01 203498 Fax 01 203478 Email swift@iol.ie Terms: 5% 10 days Statement