JAMB - Commerce (2017 - No. 9)

When a buyer has been overcharged for goods supplied, the seller issues a _______?
debit note
proforma invoice
letter of credit
credit note

Explanation

A seller receives goods (returned) from the buyer, he prepares and sends a credit note as an intimation to the buyer, showing that the money for the related goods is being returned in form of a credit note

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