Description
Sales day A5 600p book
The sales day book is a manually maintained ledger where detailed information for each individual credit sale to a customer is recorded. This includes the customer’s name, invoice number, invoice date, and invoice amount. Typically, this information is added to the sales day book at the end of each business day, based on the company’s copies of all issued customer invoices.
The total of the day’s sales listed in the sales day book is then transferred to the sales ledger. Consequently, the sales day book contains the most detailed records of credit sales, while the sales ledger reflects only the daily totals of these sales.
The sales day book is specific to manual accounting systems and is not utilized in computerized accounting systems. In computerized systems, accounting software automatically stores and aggregates all customer invoices, eliminating the need for a sales day book.
