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These slides have been prepared based on the NCERT syllabus to support you in teaching Plus One and Plus Two Accountancy and Computerised Accounting.
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Mujeeb Rahiman C
HSST Commerce
GHSS Pattikkad
Malappuram Dt.
✉️ mujeebchemmala@gmail.com
9995983075 �
Chapter - 4
Recording of Transactions - II
Sales Day Book
Sales Day Book
All credit sale of goods are recorded in the Sales Day Book. Cash sales are recorded in the cash book. The source document for recording entries in the sales journal are sales invoice or bill issued by the firm to the customers
Format of Sales Day Book
Sales Book
Date
Name of Customer(Account to be debited)
L.F.
Amout
Invoice No.
Enter the following transactions of Al Aman Books
In Sales Day Book for the month of April 2017
Sold goods on credit to Rohit Stores as per invoice No.325
30 Kids Books @ Rs. 60 each.
20 Animal Books @ Rs. 50 each
Less 5% Trade discount
01/04/2017
05/04/2017
Sold goods for Cash to Alpha Stationers
10 Colour Books @ Rs. 30 each
Sold Goods on credit to Mega Traders as per invoice No. 329
50 Writing Pads @ Rs. 20 each.
50 Colour Books @ Rs. 30 each
20 Ink Pads @ 16 each
07/04/2017
Date
Details
Sales Book
Date
Name of Customer
L.F.
Amout
Invoice No.
01/04/2017
325
Rohit Stores
30 Kids Books @ Rs. 60
20 Animal Books @ Rs. 50
1800
1000
2800
Less 5% Trade discount
140
2660
Sold goods on credit to Rohit Stores as per invoice No.325
30 Kids Books @ Rs. 60 each.
20 Animal Books @ Rs. 50 each
Less 5% Trade discount
01/04/2017
Sales Book
Date
Name of Customer
L.F.
Amout
Invoice No.
01/04/2017
325
Rohit Stores
30 Kids Books @ Rs. 60
20 Animal Books @ Rs. 50
1800
1000
2800
Less 5% Trade discount
140
2660
05/04/2017
Sold goods for Cash to Alpha Stationers
10 Colour Books @ Rs. 30 each
Sales Book
Date
Name of Customer
L.F.
Amout
Invoice No.
01/04/2017
325
Rohit Stores
30 Kids Books @ Rs. 60
Mega Traders
20 Animal Books @ Rs. 50
1800
1000
2800
Less 5% Trade discount
140
2660
50 Writing Pads @ Rs. 20
50 Colour Books @ Rs. 30
1000
1500
320
2820
329
07/04/2017
20 Ink Pads @ 16 each
Sold Goods on credit to Mega Traders as per invoice No. 329
50 Writing Pads @ Rs. 20 each.
50 Colour Books @ Rs. 30 each
20 Ink Pads @ 16 each
07/04/2017
Sales Book
Date
Name of Customer
L.F.
Amout
Invoice No.
01/04/2017
325
Rohit Stores
30 Kids Books @ Rs. 60
Mega Traders
20 Animal Books @ Rs. 50
1800
1000
2800
Less 5% Trade discount
140
2660
50 Writing Pads @ Rs. 20
50 Colour Books @ Rs. 30
1000
1500
320
2820
5480
Total Credit Sales
329
07/04/2017
20 Ink Pads @ 16 each
Posting of Sales Day Book
Date
Name of Customer
L.F.
Amout
Invoice No.
01/04/2017
325
Rohit Stores
30 Kids Books @ Rs. 60
Mega Traders
20 Animal Books @ Rs. 50
1800
1000
2800
Less 5% Trade discount
140
2660
50 Writing Pads @ Rs. 20
50 Colour Books @ Rs. 30
1000
1500
320
2820
5480
Total Credit Sales
329
07/04/2017
20 Ink Pads @ 16 each
Date
Amount
Date
Amount
Particulars
Particulars
JF
JF
Sales Account
01/04/17
2660
Dr.
Cr.
Rohit Stores Account
Date
Name of Customer
L.F.
Amout
Invoice No.
01/04/2017
325
Rohit Stores
30 Kids Books @ Rs. 60
Mega Traders
20 Animal Books @ Rs. 50
1800
1000
2800
Less 5% Trade discount
140
2660
50 Writing Pads @ Rs. 20
50 Colour Books @ Rs. 30
1000
1500
320
2820
5480
Total Credit Sales
329
07/04/2017
20 Ink Pads @ 16 each
Date
Amount
Date
Amount
Particulars
Particulars
JF
JF
Sales Account
07/04/17
2820
Dr.
Cr.
Mega Traders Account
Date
Name of Customer
L.F.
Amout
Invoice No.
01/04/2017
325
Rohit Stores
30 Kids Books @ Rs. 60
Mega Traders
20 Animal Books @ Rs. 50
1800
1000
2800
Less 5% Trade discount
140
2660
50 Writing Pads @ Rs. 20
50 Colour Books @ Rs. 30
1000
1500
320
2820
5480
Total Credit Sales
329
07/04/2017
20 Ink Pads @ 16 each
Date
Amount
Date
Amount
Particulars
Particulars
JF
JF
Sundries as per sales day book
30/04/17
5480
Dr.
Cr.
Sales Account
MUJEEB RAHIMAN C
HSST COMMERCE
GHSS PATTIKKAD
MALAPPURAM DT
MUJEEB RAHIMAN C
HSST COMMERCE
GHSS PATTIKKAD
MALAPPURAM DT