How is an invoice described from the seller's viewpoint?

From the seller's viewpoint, an invoice is described as a sales invoice. This document serves as a formal request for payment for goods or services provided to a buyer. It typically includes details such as the descriptions of the products, quantities, prices, and payment terms.

The sales invoice is critical in accounting as it records revenue earned by the seller and helps track what customers owe the business. This document is essential not only for payment purposes but also for keeping accurate financial records and managing cash flow.

In contrast, other types of invoices, such as purchase invoices, are viewed from the buyer's perspective, detailing the items they are acquiring. A credit invoice indicates an adjustment for returns or discounts given to the buyer, while a debit invoice typically signifies additional charges or adjustments to a previous invoice. Understanding these distinctions highlights the importance of the sales invoice as a key component in the seller's sales and revenue recording processes.