Page 155

11.3

Sales Invoice

F .Benjamin Invoice No:

10 Lower Street,
Plymouth
To
F. Gray, Date: 1 May, 2020
3 Kewshick road,
Potsmouth
VAT NO:
Serial No. Details Per Unit Total
1 3 rolls white tape £10 £30
2 5 Sheets Blue cotton £6 £30
3 1 dress length black silk £20 £20
£80
Less: Trade discount 25%, (£80X25%) £20

£60

Sales Invoice

F .Benjamin Invoice No:

10 Lower Street,
Plymouth
To
A. Gray, Date: 4 May, 2020
1 Shilton road,
Preston.
VAT NO:
Serial No. Details Per Unit Total
1 6 rolls whihte tape £10 £60
2 30 metres green felt £4 £120
£180
Less: Trade discount 33.33%, £60
(180X33.33%)
£120
 F .Benjamin Invoice No:
10 Lower Street,
Plymouth
To
E. Hines, Date: 8 May, 2020
1 High road,
Malton
VAT NO:
Serial No. Details Per Unit Total
1 1 dress length black silk £20 £20

Sales invoice

F .Benjamin Invoice No:

10 Lower Street,
Plymouth
To
M. Allen Date: 20 May, 2020
1 Knoot road,
Southport
VAT NO:
Serial No. Details Per Unit Total
1 10 rolls white tape £10 £100
2 6 Sheets Blue cotton £6 £36
3 3 dress lenth black silk £20 £60
4 11 metres green felt £4 £44
£240
Less: Trade discount 25%, (£240X25%) £60

£180
 Sales Invoice

F .Benjamin Invoice No:

10 Lower Street,
Plymouth
To
B. Cooper, Date: 31 May, 2020
1 Tops Lane,
St.Andrews
VAT NO:
Serial No. Details Per Unit Total
1 12 rolls white tape £10 £120
2 14 Sheets Blue cotton £6 £84
3 9 metres green felt £4 £36
£240
Less: Trade discount £80
33.33%%
(£240X33.33%)
£160

Sales Day Book

Date Details Net VAT Total

2020

May 1 F. Gray 60

May 4 A. Gray 120

May 8 E. Hines 20

May 20 M. Allen 180

May 31 B. Cooper 160

May 31 Total credit sales of the month 540

 Sales Ledger

Dr. F.Gray Cr

Date Details £ Date Details £

2020

May 1 Sales 60

Dr. A. Gray Cr.

Date Details £ Date Details £

2020

May 4 Sales 120

Dr. E. Hines Cr.

Date Details £ Date Details £

2020

May 8 Sales 20

Dr. M. Allen Cr.

Date Details £ Date Details £

2020

May 20 Sales 180

 Dr. B. Cooper Cr.

Date Details £ Date Details £

2020

May 31 Sales 160

General ledger

Dr. Sales Cr.

Date Details £ Date Details £

2020

May 31 Total credit sales of 540

the month