name the document received by the seller or on credit purchase
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A credit memo is the source document that is issued in case of credit sale. This is issued by a seller to a buyer when the goods are sold on credit. It is also known as a bill or an invoice.
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Credit sales are transactions where the goods are sold and payment is received at a later date. The source documents for the Sales journal are copies of all invoices given to the debtors.
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