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प्रश्न
What is a sales book?
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उत्तर
- A sales book is a subsidiary book maintained to record the credit sale of goods. Goods mean the items in which the business is dealing.
- These are meant for regular sale.
- Cash sale of goods and sale of property and assets whether for cash or on credit are not recorded in the sales book.
- This book is also named as sales daybook, sold day book, sales journal, or sale register.
APPEARS IN
संबंधित प्रश्न
Answer the following question in one sentence:
Which sales are recorded in Sales Book?
Select the most appropriate answer from the alternatives given below and rewrite the sentence:
The source document for recording in Sales book is ______
State whether the following statement is True or False with reasons:
Assets sold on credit are entered in Sales Journal.
State whether the following statement is True or False with reasons:
Cash sales are entered in Sales Journal
Sales book is used to record ____________.
The total of the sales book is posted periodically to the credit of _____________.
From the following transactions write up the Sales day book of M/s. Ram & Co., a stationery merchant.
| 2017 | Particulars |
| Jan. 1 | Sold to Anbu & Co., on credit 20 reams of white paper @ ₹ 150 per ream |
| Jan. 2 | Sold to Jagadish & Sons on credit 6 dozen pens @ ₹ 360 per dozen |
| Jan. 10 | Sold old newspapers for cash @ ₹ 620 |
| Jan. 15 | Sold on credit M/s. Elango & Co., 10 drawing boards @ ₹ 170 per piece |
| Jan. 20 | Sold to Kani & Co., 4 writing tables at ₹ 1,520 per table for cash |
Enter the following transactions in sales (journal) book of M/s. Bansal electronics 2014:
September
|
01 |
Sold to Amit Traders as per bill no.4321 |
|
20 Pocket Radio @ 70 per Radio |
|
|
2, T.V. set, B and W.(6'') @ 800 Per T.V. |
|
|
10. Sold to Arun Electronics as per bill no.4351 |
|
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5 T.V. sets (20'') B and W @ ₹ 3,000 per T.V. |
|
|
2 T.V. sets (21'') Colour @ ₹ 4,800 per T.V. |
|
|
22 |
Sold to Handa Electronics as per bill no.4,399 |
|
10 Tape recorders @ ₹ 600 each |
|
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5 Walkman @ ₹ 300 each |
|
|
28 |
Sold to Harish Trader as per bill no.4430 |
|
10 Mixer Juicer Grinder @ ₹ 800 each. |
Sold 50 Shirts at ₹ 300 per shirt and 40 Trousers at ₹ 600 each. What is the amount of sales?
| Cash Sales | Credit Sales | Total Sales | Total Debtors | |||
| 1,20,000 | + | 1,40,000 | = | 2,60,000 | − | ? |
