LESSON NOTE FOR FIRST WEEK OF FIRST TERM
TOPIC - OFFICE PROCEDURE
Meaning of office procedure: -
Office procedure can be define as the sequence of steps expected to be taken while performing an
activity or activities in an office.
IMPORTANCE OF OFFICE PROCEDURE
* An office procedure helps to reduce the general cost of running an organization.
* It possible for new members of staff to undergo effective training.
*It helps to increase the level of productivity of members of staff.
*It makes the flow of work in the office to be very easy. etc.
Meaning of bill, invoice and receipt:
Meaning of bill:- bill is a statement of the amount of money owed for goods or services supplied.
Meaning of an invoice- An invoice is a document sent to a buyer to show the cost of product s or
services that have been provided by a seller.
Meaning of a receipt- Receipt is a legal proof of payment. It is usually issued for all money received in
most business transaction.
THE PROCEDURES FOR PREPARING THESE THREE (3) DOCUMENTS ARE:
* Provide your company's information. e.g. the name of the company, address. etc.
* Provide the date on the document.
* Ensure that the document is numbered sequentially.
* Write the clients information e.g. clients name. etc.
*Describe the products provided or services rendered.
* Find the total cost of the product or service provided etc.
EXAMPLES OF MACHINE USED FOR PREPARING BILL, INVOICE AND RECEIPT ARE:
(i) The Computer- The computer is an electronic device that can be used to build a template (sample) of
an invoice.
(ii) Cash register- This is an electronic device that is used to record financial transactions. It is commonly
used in restaurants, hotels, supermarket etc.
(iii) The typewriter machine- This machine is used to prepare bills, receipts and invoice before computer.
(iv) The adding machine- These are machines that are useful for the issuance of bills, invoices and
receipts in business organization.