Posted in Marketing and Strategy Terms, Total Reads: 683
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:
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:
Preparing sales day book from transaction of Mrs Roy.