Why a company issue a debit note or credit note?

The debit note is an asset it comes to the firms in the result of providing services and get a promise to settle this amounts later. The firms issues debit note for:

1- facilitate and increased sales

2- competitions.

3- to get new customer.

The credit note is a liabilities the firm should be payed.

The firm issued credit note for several reasons:

a- to finance activities

b- for tax purposes witch's , the firm will pay less tax when he borrow from out side.