JAMB - Commerce (2025 - No. 5)
Which of the following is sent by a supplier who does not want to sell on credit?
Consular invoice
Quotation
Advice note
Proforma invoice
توضیح
A proforma invoice is a preliminary bill of sale sent to buyers in advance of a shipment or delivery of goods. It is often used to
declare the value of the trade. It is not a true invoice because it is not used to record accounts receivable for the seller and
accounts payable for the buyer. In this case, a supplier who does not want to sell on credit would send a proforma invoice.
declare the value of the trade. It is not a true invoice because it is not used to record accounts receivable for the seller and
accounts payable for the buyer. In this case, a supplier who does not want to sell on credit would send a proforma invoice.