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How to prepare a sales day book?
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.
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|
|12/3/2008||Yusuf||15 * 50 = 750|
Individual sales book as follows
For Ramkhi's account, the sales day book is as follows −
|12/3/2008||To sales A/c||850|
For Yusuf's account, the sales day book is as follows −
|3/3/2008||To sales A/c||750|
For Irfan's account, the sales day book is as follows −
|20/3/2008||To sales A/c||750|
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