RECORDING IN THE SALES DAY BOOK

The same process followed for recording in the purchases day book can also be utilized when
recording in the sales day book.

When a business sells goods on credit it will issue an invoice to the customers. The business will keep
a copy of this document, also known as, a Sales Invoice.

The sales invoice is then used to record the purchase made by the customer in the sales day book.
 RECORDING IN THE SALES DAY BOOK

Johann owns a furniture store. During March,2021 she issued the following invoices to
credit customers.
March 3 Invoice 377 Sales invoice sent to Batfo Ltd for $1080
March 14 Invoice 378 Sales invoice sent to H Denman $740

March 18 Invoice 378 Sales invoice sent to Jakex Ltd $2 320

March 22 Invoice 380 Sales invoice sent Quilfon Ltd for $1440
 HERE IS COMPLETED SALES DAY BOOK

SALES DAY BOOK Page 1

Date Supplier Invoice number Folio Amount
$
March 3 Bafto Ltd 377 SL 1 1080
March 14 H Denman 378 SL 2 740
March 18 Jakex Ltd 379 SL 3 2 320
March 22 Quilfon 380 SL 4 1 440
Total Sales 5 580
 YOUR TURN
Record the following transactions in the sales day books.
Samantha owns a shop selling the latest music technology. During August 2021,
she issued the following sales invoices to customers:
Aug 5 Invoice T339 Sales invoice sent to Bartford Ltd for goods, $1 480

Aug 10 Invoice T340 Sales invoice sent to J Williams for goods,$920

Aug 23 Invoice T341 Sales invoice sent to Bartford Ltd for goods,$ 2 840

Aug 28 Invoice T342 Sales invoice sent to J Williams for goods,$1550

 Recording transactions in the sales day book

• David owns a retail unit selling kitchen equipment. During June ,2021,he
issued the following sales invoices to customers.

June 2 Invoice W1131 Sales invoice sent to Hopford Kitchens Ltd for
goods, $ 3740
June 12 Invoice W1132 Sales invoice sent to A Bandle for goods, $2 670

June 15 Invoice W1133 Sales invoice sent to Hopford Kitchens Ltd for
goods,$5 090
June 29 Invoice W1134 Sales invoice sent to A Bandle for goods, $1 480