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.
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
Sales Day Book
The following is the format of Sales
Day Book.
Day Book.
Example
From the following transactions of a
trader, prepare the Sales Day Book of M. Amina and post it into ledger
trader, prepare the Sales Day Book of M. Amina and post it into ledger
1991
Jan 5 sold goods to Ideal College
200
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