How to prepare a sales day book?

The transactions made by a FVY & co are as follows −

• On 3^rd March − Goods sold to Ramkhi for 850/-
• On 12^th march − 15 units sold to Yusuf for 50/- per unit.
• On 16^th march − 40 units are sold to Vinod for 1600/- (includes 8% cash discount)
• On 20^th march − Irfan bought goods worth 750/- on credit.

Solution

FVY & co sold goods to

On march 3^rd 2008 − Goods sold to ramkhi worth of Rs.850/-

On march 12^th 2008 − Goods sold to yusuf worth of Rs.750/-

Worth = 15*70 = Rs.750/-

On march 20^th 2008 − Goods sold to Irfan worth of Rs.750/-

The sales day book for the above mentioned data is as follows −

Sales day book

Individual sales book as follows

For Ramkhi's account, the sales day book is as follows −

For Yusuf's account, the sales day book is as follows −

For Irfan's account, the sales day book is as follows −