Posting in Sales Day Book

The total of the sales book is
credited to sales account. Customers whose names appear in the sales day are
debited with the amount appearing against their name. Double entry is thus
completed.
Format of
Sales Day Book
The following is the format of Sales
Day Book.

Example
From the following transactions of a
trader, prepare the Sales Day Book of M. Amina and post it into ledger
1991
                                                                                          N
Jan 5           sold goods to Ideal College                                
200
Jan 10         sold goods to Ahmad & Co.                                  100
Jan 20         credit sales to Karim Bakh                                   400
Jan 31         sold goods to Cheap Stores                                  100

Solution    
Purchase Day Book

 

 

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