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Debtors Master File: Lecture Topic: During The Lecture, Take Notes Here. Insert A Sub-Page For Each Lecture Topic

The document discusses a debtors master file, which contains permanent records for customers. The debtors master file includes fields like code number, name, credit limit, and payment terms. It uniquely identifies customers with a code number and stores important information about them for accounting purposes.

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palaviya
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107 views2 pages

Debtors Master File: Lecture Topic: During The Lecture, Take Notes Here. Insert A Sub-Page For Each Lecture Topic

The document discusses a debtors master file, which contains permanent records for customers. The debtors master file includes fields like code number, name, credit limit, and payment terms. It uniquely identifies customers with a code number and stores important information about them for accounting purposes.

Uploaded by

palaviya
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Debtors master file

Thursday, 14 October 2021 9:47 am

Homework: Today's Topics:


 Introduction
 Debtors master file

Important Points:

Lecture Topic:
During the lecture, take notes here. Insert a sub-page for each lecture topic.
 Introduction
Each system has a master file. A master file is the main that contains relatively permanent records about
particular items or entries. Key field is a field that you do not expect duplications.

 Debtors master file


Debtors master file has the following fields:
1. Code number (key)
2. Name
3. Department
4. Contact person
5. Category
6. Credit limit
7. Location
8. Sales representative
9. Tax status
10. Terms of payment
11. Mode of payment
12. GL control account

Lets look the importance of these fields:


(1) Code number (key)
The code number is used to uniquely identify a particular customer. The customers may be sorted on a
list using their code numbers.

(2) Name
This is where you enter the name of the customer.

(3) Department
(4) Contact person
(5) Category
(6) Credit limit
(7) Location
(8) Sales representative
(9) Tax status
(10) Terms of payment
(11) Mode of payment
(12) GL control account

Master files Page 1


Summary
After the lecture, use this space to summarize the main points of this Lecture
Topic.

Master files Page 2

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