Page 304 - Agriculture_Form_Three

Agriculture for Secondary Schools

or rejected, it means that the invoices were overstated. At this situation, there are two
simple options: requesting the seller or suppliers to reissue the invoices or asking
him/her to issue the credit note to reduce the amount in the invoices. If the buyer’s
choice is to ask the seller or supplier to issue him/her the credit note, he/she has to
issue the debit note to the seller or supplier. Most delivery debit notes are pre-printed
forms. Debit note may also be in a headed-letter. Both of these forms may be bound
into a book form. They may be in duplicate or triplicate depending on the nature of
the business.

Activity 13.10
In groups, discuss and design credit and debit note templates which will be useful
for a farm business and present them in class.

Exercise 13.1
1. Read carefully the following information thereafter answer the questions that
follow.
On 20/05/2021, Mwendokasi Farm at Mkata bought on credit the following
items from Hodari Agrovet:

Broiler starter crumbles 6 bags @ TZS 65,000
Broiler finisher pellets 12 bags @ TZS 61,500

Layers grower mash 14 bags @ TZS 49,500
Drinkers 15 pieces @ TZS 7,500

Feeders 10 pieces @ TZS 7,500

Single superphosphate fertiliser 16 bags @ TZS 50,000

Hand hoes 8 pieces @ TZS 5,000
On 25/05/2021, Mwendokasi Farm sold on order the following items to the
Hodari Agrovet:

Sorghum 8 bags @ TZS 50,000
Last years’ maize crop 50 bags @ TZS 80,000
Sunflower seedcake 10 bags @ TZS 30,000

Payment was made by cheque to Hodari Agrovet by Mwendokasi Farm. The
cheque was issued after receiving a statement from Hodari Agrovet.
Prepare the:
(a) Purchase order that Mwendokasi Farm made to Hodari Agrovet on
20/05/2021.

Student’s Book Form Twos Book Form Three
Student’
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