Sales Day Book

Posted in Marketing and Strategy Terms, Total Reads: 581
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Definition: Sales Day Book

A book in which noncash details of a customer are mentioned regarding date of purchase, amount , invoice and these details are posted to the sales ledger in each customer’s account .It is a manually maintained key record holding journal for each individual credit sale to a customer, including:

• Invoice date

• Customer name

• Invoice number

• Invoice amount


Based on the all customer invoices issued by the company, information is added to the sales day book after the end of the full day’s transaction.


This daily total sales of each customer is then transferred to the sales ledger. Thus the most recorded credit sales details can be found in the sales ledger. Sales day Book is not computerized accounting systems, it is done manually .If all customer invoices are prepared by aggregating it automatically through an accounting software then this sales day book won’t be required.


Format of the Sales Day Book:

Date

Particulars

Inv. No

L.F.

Amount


For example;

Preparing sales day book from transaction of Mrs Roy.

2014

 

Rs

Oct 4

Sold goods to school

2000

Oct 10

Sold Goods to Company

3000

Oct 15

Sold Goods to Kirana store

4000

Oct 20

Credit sales to Mr.Banik

1000


Purchase Day Book:

Date

Particulars

D/N

L.F.

Amount

2014

 

 

 

Rs

Oct 4

Sold goods to school

 

 

2000

Oct 10

Sold Goods to Company

 

 

3000

Oct 15

Sold Goods to Kirana store

 

 

4000

Oct 20

Credit sales to Mr.Banik

 

 

1000

 

 

 

 

9000


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