Sales Day Book
The sales day book is used to list all the invoices sent out to customers each day. It’s headings might be:
- data
- invoice number
- customer
- sales ledger folio (cross reference to the sales ledger page number, which a computerised system will reference automatically)
- total amount of invoice)
- analysis of tye of sale (eg, there might be a column for iron widgets, plastic widgets etc…
Sales Returns Book
When goods are returned, for whatever reason, this is recorded in the sales returns book. It’s headings might be:
- date
- customer
- goods returned
- sales ledger folio
- amount
