Sales day book is called as sales register, sales book or sales journal also. All the credit sales are recorded in sales day book. The sales day book is being written with the help of the sales vouchers. Please note that the cash sales are recorded in cash book only in receipt side. Sales day book contains the following columns:-

  1. Date of entry
  2. Sales Invoice number
  3. Name and address of customers
  4. Name of the items sold
  5. Quantity
  6. Rate per unit
  7. Sales amount.
  8. Trade discount
  9. Excise duty on sales (if applicable)
  10. Sales tax amount on sales (if applicable)
  11. Total amount
  12. Ledger folio

The pages of sales day book are always serially numbered. All above mentioned columns are self explanatory except ledger folio. Regarding the ledger folio, when the amount of sales bill is posted to individual account of customers then the ledger folio account is filled up. The total of sales book may be done on daily basis or weekly basis or fortnightly basis or monthly basis according to the size of transactions or requirement of the management. The totals of sales, excise, sales tax, trade discount are posted in respective accounts into ledger. The number of columns of sales book can be reduced or increased as per the requirement of company for accounting information purpose.

Illustration:

M/s XYZ Limited made the following sales during the month of April’2012 as under:-

Date Particulars Amount(In Rs.)
01.04.12 Goods sold to M/s Gift House as per invoice number 101Central Sales  Against C Forms Rs.15000/=CST @ 2%                                     Rs.300/= 15300/=
04.04.12 Goods sold to M/s Supple Traders as per invoice number 102Local Sales @ 5% Taxable Rs.16000/=Local Sales Tax @ 5% Rs.800/= 16800/=
10.04.12 Goods sold to M/s Mascot Marketing as per invoice number 103Local Sales @ 5% Taxable Rs.12000/=Local Sales Tax @ 5% Rs.600/= 12600/=
17.04.12 Goods sold to M/s Gift House as per invoice number 104Central Sales  Against C Forms Rs.13000/=CST @ 2%                                     Rs.260/= 13260/=
23.04.12 Goods sold to M/s Supple Traders as per invoice number 105Local Sales @ 5% Taxable Rs.19000/=Local Sales Tax @ 5% Rs.950/= 19950/=
30.04.12 Goods sold to M/s Gift House as per invoice number 106Central Sales  Against C Forms Rs.8000/=CST @ 2%                                     Rs.160/= 8160/=

Prepare the required vouchers and enter those vouchers into Sales Day Book.

Solution:

Sale Voucher shall be made for above transactions as below:-

Sale Voucher

 Date: 01.04.12

 M/s Gift House Dr. Rs. 15300/=

To Central Sales Against C Forms A/c Rs.15000/=

To Central Sales Tax @ 2% Account  Rs. 300/=

(Being Goods sold to M/s Gift House as per our invoice number 101 enclosed)

Sale Voucher

Date: 04.04.12

M/s Supple Traders  Dr. Rs.16800/=

To Local Sales @ 5% Taxable Account Rs.16000/=

To Local Sales Tax @ 5% Account Rs.800/=

(Being goods sold to M/s Supple Traders as per our invoice number 102 enclosed)

Sale Voucher

Date: 10.04.12

M/s Mascot Marketing Dr. 12600/=

To Local Sales @ 5% Taxable Account Rs.12000/=

To Local Sales Tax @ 5% Account Rs.600/=

(Being goods sold to M/s Mascot Marketing as per our invoice number 103 enclosed)

Sale Voucher

Date: 17.04.12

M/s Gift House Dr. Rs. 13260/=

To Central Sale Against C forms Account Rs.13000/=

To Central Sales Tax @ 2% Account Rs.260/=

(Being goods sold to M/s Gift House as per our invoice number 104 enclosed)

Sale Voucher

Date: 23.04.12

M/s Supple Traders Dr.  Rs. 19950/=

To Local Sale @ 5% Taxable Account Rs.19000/=

To Local Sales Tax @ 5% Account Rs.950/=

(Being goods sold to M/s Supple Traders as per our invoice number 105 enclosed)

Sale Voucher

Date: 30.04.12

M/s Gift House Dr. Rs. 8160/=

To Central Sales Against C Forms Account Rs. 8000/=

To Central Sales Tax @ 2% Account Rs. 160/=

(Being goods sold to M/s Gift House as per our invoice number 106 enclosed)

After sales vouchers are prepared, those voucher shall be entered in sales day book as follows:-Note:

  • Extra Columns in sales day book can be created according to different types of sales.
  • Normally, the totals of all columns in sales book, are done on monthly basis and all totals of columns are posted in to respected ledger accounts. Individual amount of invoices are posted in to ledger account of customers.

 

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