Chapter 29 Record keeping and business documents Record keeping and business documents 29 4 Order no. 15 Jones & Jones Ltd, 2 Main Street, Ballyjamesduff, Co. Cavan Telephone: 049 876543 Fax: 049 886543 Email: jonesjones@eircom.net reg. no. IE 6748102 Date: 1/1/11 Suppliers Ltd High Street Tralee Co. Kerry Please supply the following goods: Quantity Description Price each 20 Kitchen tables, catalogue no. 58 350 15 Sitting room suites, catalogue no. 85 1,200 James Jones Title: Purchasing Manager 5 Order no. 87 Simplo Ltd, 2 Main Street, Belturbet, Co. Cavan Telephone: 049 1234565 Fax: 049 1234566 Email: simplo@eircom.net reg. no. IE 6748102 Date: 1/2/11 Diffico Ltd 20 Lower Road Dunshaughlin Co. Meath Please supply the following goods: Quantity Description Price each 200 Summer shirts, code no. 234 25 250 Summer slacks, code no. 432 55 Jim Spratt Title: Purchasing Manager 37
Ready for Business 6 Order no. 86 Callanan s Footwear Ltd, 2 Main Street, Athboy, Co. Meath Telephone: 045 876543 Fax: 045 886543 Email: callananft@eircom.net reg. no. IE 1234567 Date: 2/2/11 Fit All Sizes Ltd High Street Navan Co. Meath Please supply the following goods: Quantity Description Price each 25 Pairs of hiking shoes, catalogue no. 46 55 30 Pairs of moccasin walking shoes, catalogue no. 56 65 Nora Callanan Title: Purchasing Manager 7 Order no. 66 Hurley Enterprises Ltd, 34 Main Street, Bandon, Co. Cork Telephone: 023 8833333 Fax: 023 8855352 Email: hurleyenterprises@gmail.com reg. no. IE 1234567 Date: 1/3/11 O Callaghan Ltd High Street Timoleague Co. Cork Please supply the following goods: Quantity Description Price each 200 O Kneel s Dublin jerseys, code no. DJ1 60 300 O Kneel s Cork jerseys, code no. CJ1 60 100 O Kneel s Kerry jerseys, code no. KJ1 55 James Hurley Title: Purchasing Manager 38
Chapter 29 Record keeping and business documents 8 Order no. 59 Donnellan s Ltd, Swinford, Co. Mayo Telephone: 094 9251444 Fax: 094 9251445 Email: donnellansltd@eircom.net reg. no. IE 45628473 Date: 5/5/11 Knitwear Ltd 12 Lower Church Street Ballyhaunis Co. Mayo Please supply the following goods: Quantity Description Price each 150 Aran sweaters, code no. AS3 120 210 Carlisle pullovers, code no. CP5 110 Mary Donnellan Title: Purchasing Manager 9 Invoice no. 91 Whelan Ltd, 21 The Square, Ballaghaderreen, Co. Roscommon Telephone: 090 6637139 Fax: 090 6637111 Email: whelanltd@eircom.net reg. no. IE 1923874 Your order no. 78 Date: 3/12/11 Purchasing Manager O Rourke s Garages Ltd Main Street Boyle Co. Roscommon 20 Sets of Dunlop tyres DT1 300 6,000 30 Sets of Pirelli tyres PT6 400 12,000 40 Sets of Bridgestone tyres BT8 440 17,600 Total (including ) 35,600 8,900 26,700 5,340 32,040 39
Ready for Business 10 Invoice no. 23 Matthews Bakery, 21 High Street, Collon, Co. Louth Telephone: 042 9335457 Fax: 042 9335467 Email: matthewsb@eircom.net reg. no. IE 6782935 Your order no. 27 Date: 5/5/11 All Cakes Ltd Main Street Ardee Co. Louth 20 kg Brown flour BF6 20 400 50 kg Brown sugar BS8 15 750 100 pairs Oven gloves OG9 5 500 Total (including ) 1,650 412.50 1,237.50 247.50 1,485 40
Chapter 29 Record keeping and business documents 11 Invoice no. 89 Southern Wholesalers Ltd, Main Street, Ennis, Co. Clare Telephone: 065 6821698 Fax: 065 6821699 Email: swholesalers@eircom.net reg. no. IE 6782935 Your order no. 54 Date: 6/6/11 George Reid, Purchasing Manager Electrical Retailers Ltd 21 O Connell Street Limerick 20 Sony flat-screen TVs SFS4 800 16,000 30 Samsung widescreen TVs WSS8 850 25,500 15 Morphy Richards deep fat fryers DFF7 120 1,800 Total (including ) 43,300 8,660 34,640 6,928 41,568 41
Ready for Business 12 Invoice no. 89 All Furniture Ltd, Main Street, Clonmel, Co. Tipperary Telephone: 0504 22555 Fax: 0504 24444 Email: furniture@eircom.net reg. no. IE 7629567 Your order no. 32 Date: 7/7/11 Helen Gordon, Purchasing Manager Home Furnishings Ltd 21 Main Street Cashel Co. Tipperary 40 Sleepwell double beds DB6 700 28,000 10 Sleepwell single beds SB4 400 4,000 25 Mahogany coffee tables CT9 200 5,000 Total (including ) 37,000 9,250 27,750 5,550 33,300 42
Chapter 29 Record keeping and business documents 13 Credit note no. 23 The Clothing Emporium, Dunmore Road, Waterford Telephone: 051 304587 Fax: 051 304588 Email: clothingemp@eircom.net reg. no. IE 8486234 Ref: invoice no. 34 Date: 8/8/11 Bentley s Dress Boutique 22 High Street Dungarvan Co. Waterford 8 Men s dress suits DS1 250 2,000 5 Evening gowns EG5 500 2,500 Total (including ) 4,500 450 4,050 810 4,860 14 Credit note no. 23 Time For All Ltd, Main Street, Blessington, Co. Wicklow Telephone: 0404 20100 Fax: 0404 20110 Email: timeforall@eircom.net reg. no. IE 678293 Ref: invoice no. 34 Date: 9/9/11 Good Times Ltd High Street Arklow Co. Wicklow 5 Grandfather clocks GC8 1,200 6,000 10 Seiko watches SW5 110 1,110 Total (including ) 7,110 711 6,399 1,279.80 7,678.80 43
Ready for Business 15 Credit note no. 67 Storey Ltd, High Street, Bunclody, Co. Wexford Telephone: 053 9375100 Fax: 053 9375100 Email: storeyltd@gmail.net reg. no. IE 720485 Ref: invoice no. 59 Date: 1/1/12 Rackard Ltd 23 Main Street Gorey Co. Wexford 10 Aluminium ladders AL6 150 1,500 5 Attic ladders ATC8 120 600 Total (including ) 2,100 210 1,890 378 2,268 16 (a) Order no. 59 McCarthy Ltd, Golf Retailers, Great Water Street, Longford Telephone: 043 3346231 Fax: 043 3346333 Email: mccarthyltd@eircom.net reg. no. IE 20139467 Date: 5/5/11 McSwing Ltd Golf Wholesalers Granard Co. Longford Please supply the following goods: Quantity Description Price each 10 Ping G15 drivers, code no. PD10 190 5 Sets of Wilson irons, code no. WI9 350 20 dozen Titleist ProV1 golf balls, code no. GB2 48 per dozen 50 Nike golf umbrellas, code no. UB2 35 Noel Reid Title: Purchasing Manager 44
Chapter 29 Record keeping and business documents (b) Invoice no. 67 McSwing Ltd, Golf Wholesalers, Granard, Co. Longford Telephone: 043 23113 Fax 043 23888 Email: mcswingltd@eircom.net reg. no. IE 7629567 Your order no. 59 Date: 5/5/12 McCarthy Ltd Golf Retailers Great Water Street Longford 10 Ping G15 drivers PD10 190 1,900 5 Sets of Wilson irons WI9 350 1,750 50 Nike golf umbrellas UB2 35 1,750 Total (including ) 5,400 540 4,860 972 5,832 (c) Counterfoil Date: 5/5/12 The Shamrock Bank 95-34-21 Longford Date: 5/5/12 McSwing Ltd Pay: McSwing Ltd Or Order Five thousand, eight hundred and thirty-two 5,832 This cheque, 5,832 euro only McCarthy Ltd 400916 400916 95-34-21 12345678 James O Reilly Dr McCarthy LTD BANK A/C Cr Date Details F Date Details F 5/5/12 McSwing Ltd CL 5,832 45
Ready for Business (d) Receipt McSwing Ltd, Golf Wholesalers, Granard, Co. Longford Date: 6/5/12 Received from: McCarthy Ltd The sum of: Five thousand, eight hundred and thirty-two euro 5,832 With thanks: signed: James Long Accounts Manager 17 (a) Order no. 101 Reynolds Ltd, Plumbers Providers, Phibsborough, Dublin 7 Telephone: 01 8213496 Fax: 01 8293486 Email: reynoldsltd@eircom.net reg. no. IE 81238567 Date: 6/6/12 Fawcet Ltd General Wholesalers 12 Cabra Road Dublin 7 Please supply the following goods: Quantity Description Price each 5 Bathroom suites, code no. BRS3 550 12 Power shower units, code no. PS5 230 10 Hot water cylinder tanks, code no. HWT7 200 10 Oil-fired burners, code no. OFB2 300 Ronnie Reynolds Title: Purchasing Manager 46
Chapter 29 Record keeping and business documents (b) Invoice no. 88 Fawcet Ltd, General Wholesalers, 12 Cabra Road, Dublin 7 Telephone: 01 4213789 Fax: 01 4523496 Email: fawcetltd@gmail.net reg. no. IE 7629567 Your order no. 101 Date: 8/6/12 Reynolds Ltd Plumbers Providers Phibsborough Dublin 7 5 Bathroom suites BRS3 550 2,750 12 Power shower units PS5 230 2,760 10 Hot water cylinder tanks HWT7 200 2,000 Total (including ) 7,510 751 6,759 1,351.80 8,110.80 (c) Counterfoil Date: 8/6/12 The Shamrock Bank 95-34-21 Longford Date: 8/6/12 Fawcet Ltd Pay: Fawcet Ltd Or Order Eight thousand, one hundred and ten euro 8,110.80 This cheque, 8,110.80 and eighty cent only Reynolds Ltd 400822 400822 95-34-21 98765432 Ronnie Reynolds Dr reynolds LTD BANK A/C Cr Date Details F Date Details F 8/6/12 Fawcet Ltd DL 8,110.80 47
Ready for Business (d) Receipt Fawcet Ltd, General Wholesalers, 12 Cabra Road, Dublin 7 Date: 9/6/12 Received from: Reynolds Ltd The sum of: Eight thousand, one hundred and ten euro and eighty cent 8,110.80 With thanks: signed: Anthony Byrne Accounts Manager 18 (a) Order no. 301 Timmons Ltd, General Grocers, Dublin Road, Carrick-on-Shannon, Co. Leitrim Telephone: 071 9620555 Fax: 071 9626666 Email: timmonsltd@eircom.net reg. no. IE 81238567 Date: 9/9/11 Mulligan Ltd Wholesale Grocers Ballinamore Road Mohill Co. Leitrim Please supply the following goods: Quantity Description Price each 20 Bags of potatoes, code no. BP4 3 40 Sliced pans, code no. SP8 1.10 50 Jars of Maxwell House coffee, code no. MH3 4 30 Bottles of Ballymaloe French dressing, code no. BF6 3 Thomas Timmons Title: Purchasing Manager 48
Chapter 29 Record keeping and business documents (b) Invoice no. 67 Mulligan Ltd, Wholesale Grocers, Ballinamore Road, Mohill, Co. Leitrim Telephone: 071 9623333 Fax: 071 9624444 Email: mulliganltd@gmail.com reg. no. IE 7629567 Your order no. 301 Date: 12/9/11 Timmons Ltd General Grocers Dublin Road Carrick-on-Shannon Co. Leitrim 20 Bags of potatoes BP4 3 60 40 Sliced pans SP8 1.10 44 30 Bottles of Ballymaloe French dressing BF6 3 90 Total (including ) 194 19.40 174.60 34.92 209.52 (c) Counterfoil Date: 12/9/11 The Shamrock Bank 95-34-21 Longford Date: 12/9/11 Mulligan Ltd Pay: Mulligan Ltd Or Order Two hundred and nine euro and fifty-two 209.52 This cheque, 209.52 cent only Timmons Ltd 4004321 4004321 95-34-21 98795632 Thomas Timmons Dr timmons LTD BANK A/C Cr Date Details F Date Details F 12/9/11 Mulligan Ltd DL 209.52 49
Ready for Business (d) Receipt Mulligan Ltd, Wholesale Grocers, Ballinamore Road, Mohill, Co. Leitrim Date: 13/9/11 Received from: Timmons Ltd The sum of: Two hundred and nine euro and fifty-two cent 209.52 With thanks: signed: Mary Matthews Accounts Manager 19 Delivery docket no. 54 House-Proud Ltd, Moorpark, Birr, Co. Offaly, reg. no. IE 2837456 Telephone: 057 9346888 Fax: 057 9346889 Email: houseproud@gmail.com Your ref: order no. 99 Cleanall Ltd Kinnitty Birr Co. Offaly Receive the following products in good condition Date: 1/5/11 Quantity Description 10 Long-handled brooms 20 Packets of black floor polish Joe Byrne For Cleanall Ltd 50
Chapter 29 Record keeping and business documents 20 Delivery docket no. 98 Golf Wholesalers Ltd, Granard, Co. Longford, reg. no. IE 7629567 Telephone: 043 23113 Fax: 043 23888 Email: mcswingltd@eircom.net Your ref: order no. 59 McCarthy Ltd Golf Retailers Great Water Street Longford Receive the following products in good condition Date: 5/5/12 Quantity Description 10 Ping G15 drivers 5 Sets of Wilson irons 50 Nike golf umbrellas Noel Reid For McCarthy Ltd 21 Delivery docket no. 76 Mulligan Ltd, Wholesale Grocers, Ballinamore Road, Mohill, Co. Leitrim, reg. no. IE 7629567 Telephone: 071 9623333 Fax 071 9624444 Email: mulliganltd@gmail.com Your ref: order no. 301 Timmons Ltd General Grocers Dublin Road Carrick-on-Shannon Co. Leitrim Receive the following products in good condition Date: 12/9/11 Quantity Description 20 Bags of potatoes, code no. BP4 40 Sliced pans, code no. SP8 30 Bottles of Ballymaloe French dressing, code no. BF6 Thomas Timmons For Timmons Ltd 51
Ready for Business 22 Statement no. 66 Maurice Lynch Ltd, Patrick Street, Cork, reg. no. IE 7722991 Telephone: 021 4966556 Fax: 021 4314287 Email: lynchltd@gmail.net O Reagan Ltd High Street Tralee Co. Kerry Date: 30/11/12 Terms: 5 per cent, 10 days Date Details Debit Credit Balance 1/11/12 Balance 657 3/11/12 Cheque no. 57 657 0 15/11/12 Invoice no. 67 1,300 1,300 18/11/12 Credit note no. 23 300 1,000 22/11/12 Cheque no. 63 700 300 23 (a) O Reilly Ltd sent this statement. (b) The seller is O Reilly Ltd. (c) The buyer is Murphy and Sons Ltd. (d) 1,500. (e) On 5 September 2012 O Reilly Ltd sold goods on credit to Murphy and Sons Ltd priced at 2,500. (f ) The credit note may have been issued because O Reilly Ltd overcharged Murphy and Sons Ltd for some goods. (g) 3,500. 52