Sales Day Book and Sales Returns Day Book

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
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