I`m after a bit of advice please..... my client has provided me with a very large box of `tricks`, have taken almost an hour unravelling crumbled bits of paper and have them in some kind of order !
I have a large mixture of purchase invoices and delivery notes from one supplier, I have married the purchase invoices to the appropriate delivery notes together, but I am left with about 30+ delivery notes only. Now normally, delivery notes only give totals of materials supplied, never usually give prices and I would not usually both with them, But these notes have a `vat analysis` box on the bottom left hand side giving the total cost of purchase, the right hand side of the note is patterned, obscuring any printed prices.
My question is, would I be able to include these `delivery notes` as part of the accounts - I am assuming that as they have the total cost printed that this would be OK ????
If there is a total cost on each delivery note (very unusual), it might be a bit early in your process to know, but can you tie them up with any payments? And do they have the company vat no. on them?
The VAT NO. is on the delivery notes, the totals showing are `goods` & `vat`only. My client pays only cash for goods, I have no bank statements / credit card statements to verify payments, although I have asked for these, he told me he has no bank account ?? When I asked about sales invoices, he produced a very dog eaten duplicate book and could not really tell me if he had been paid !! (I can hear those alarm bells beginning to ring !).
He is a limited company and has just been fined for not submitting his annual return (this was due in May08).
I think I will assume that as the VAT NO. and the analysis has been printed, then they are in effect `sales invoices` ? I will process these notes, but list them separately just in case they need to be deleted from the ledger.
Copies would be difficult as the supplier has ceased trading !
And yes, those bells are loud and clear.
I think it will be a case of filing everything up to date, report back to him (have arranged to meet up this Friday - have just realised what date that is.....) and request my invoice is paid pronto - in cash !!
Another one bites the dust ! apparently, it is my fault that his THIRD company will now fail, as I only first met him last Friday I cannot for the life of me think how ??
A cautionary warning to all budding and new self employed bookkeepers out there :-
Make sure your client hands over all documents relating to their business, this includes all purchase invoices, copy sales invoices, bank statements, cheque books, receipt books, in fact every shred of information if necessary.
Do not be fobbed off with excuses such as, `oh, didnt realised you needed that`, `my last bookkeeper never asked for that`, and the classic `silence` because he has realised you are calling him and he cannot / wil not pick up the phone !
