Question 2
(a) Explain the following documents as used in trade:
(i) Invoice;
(ii) Advice note;
(iii) Consignment note;
(iv) Delivery note.
Observation
Some candidates attempted and did well in the question while others could not distinguish between the documents. Some pointed out the features of each document while others failed to explain them. For example, most candidates failed to point out that delivery note is used when the seller uses his own transport means to convey goods to the buyer.