Explain the sales day book and give its format

It is a manual ledger document, which contains information of sales made by a person on a business day. It is also called a sales register.

Management analyses the effective amount after reconciliation every month. Sales day book is a subsidiary book, which maintains the overall sales and updates the sales every month end.

It records all non-cash transactions related to sales. If a company sells any asset or investment on credit, these transactions are not recorded in the sales book, but those are recorded in a proper journal.

Sales day book is also called a sales book/ sales journal/ sold book etc. It records the sales done by the company on credit in chronological order.


The format of sales day book is as follows −

DateName of supplierLedger folioInward invoice numberAmount

Details recorded in purchase book as per format are as follows −

  • Date
  • Name of suppliers − Particulars of suppliers etc.
  • Ledger folio − This is for reference
  • Invoice number − This is for reference
  • Amount − Amount due to supplier.


The advantages of sales day book are as follows −

  • Daily credit sales are recorded.
  • Customers from whom they can anticipate cash are easily identified.
  • Accountability for small and medium size businesses.
  • Summarizes sales information.
  • Information is collected from a granular level.