PROCEDURE OF

BUYING AND SELLING

GOODS

PENJUAL

PEMBELI

Perkenalan

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) or
Bank 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
- Sellers order number
- Buyers 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 barangbarang yang dipesan akan dikirim.
Isi Dokumen:
- Date
- Name and address of buyer
- Address for delivery of goods if different from the
organisations 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
- Sellers and buyers order numbers
- Name and address of buyer
- Address for delivery of goods if different from the
organisations 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 bersamasama dengan barang atau segera setelah barang
dikirim.
Isi Dokumen:
- Invoice number and date.
- Date of sale (for VAT purposes)
- Sellers and buyers order number
- Buyers 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 account
Dokumen 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 bersamasama 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
The seller retains the right to
omissions excepted submit further invoice(s) for
(E & OE)
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
Advice note
Delivery note
Statement of account
Pro forma invoice

Purchase order
Quotation
Credit note
Debit note
Enquiry

JAWABAN
1.

2.
3.
4.
5.
6.
7.
8.

9.
10.

Enquiry
Quotation
Purchase order
Pro forma invoice
Advice note
Delivery note
Invoice
Debit note
Credit note
Statement of account

LATIHAN
1.

2.

Draw a blank form for each of the following:

a. Purchase order
b. Invoice
c. Statement of account
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 todays 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

Carriage paid

The cost of delivery is included in

the price

Quotation
Pro forma invoice
Invoice
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 - Quotation

of the goods, insurance against
- Pro forma invoice
loss or damage.
- 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