# How to prepare a sales day book?

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

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

## Solution

FVY & co sold goods to

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

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

Worth = 15*70 = Rs.750/-

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

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

## Sales day book

Date
Name of supplier
Ledger folio
Inward invoice number
Amount
3/3/2008
Ramkhi

850
12/3/2008
Yusuf

15 * 50 = 750
20/3/2008
Irfan

750
total
2350

## Individual sales book as follows

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

Date
Particulars
Amount
Date
Amount
12/3/2008
To sales A/c
850

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

Date
Particulars
Amount
Date
Amount
3/3/2008
To sales A/c
750

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

Date
Particulars
Amount
Date
Amount
20/3/2008
To sales A/c
750

Published on 12-Jul-2021 12:38:59