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Sales Book

Sales book is a subsidiary book in which:
  • It records goods sold on credit basis only(In the ordinary course of business)
  • It does not record goods sold for cash as the same is recorded in the cash book
  • It does not record sale of assets (like furniture, machinery etc.),whether for cash or on credit, as they are recorded in cash book and journal proper respectively.
  • Periodically, the total of Sales book is transferred to Sales account.

Note: Sales are recorded in the Sales book at their net value (Cost – trade discount) 


Format of Sales Boo

Date Invoice No. Customer’s Name L.F. Details (₹ )

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