Delivery Note and Invoice

Delivery note is issued when goods physically delivered by seller to buyer. Its other name is delivery challan. But Invoice is just description of credit sale .
Accountant can prepare both Invoice -cum - Delivery note at the time of delivery.
There for to complete the sale transaction , the seller

• Delivers goods against order or without order (where order does not exist)
• Prepares delivery note or sales invoice ( Bill-cum- delivery note )
• Prepares sales invoice linking the delivery note where sales invoice was not prepared at the time of delivery.