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Sales Day Book

5 August, 2015 - 17:49

This is the book of prime entry for credit sales, where all credit sales of the day are listed and totaled. The total is then used as a single posting entry to the sales ledger and also posted to a sales control account in a single total to tally with the underlying sales ledger. However, individual debits are posted separately in the respective sales ledger (or debtors or receivables ledger accounts). An excerpt might look like this: