Advertisements
Advertisements
प्रश्न
What is a sales book?
Advertisements
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
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 |
|
|
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 |
|
|
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?
Sold 30 Jackets at ₹ 500 per Jacket at 8% Trade discount, What is the amount of Trade discount?
| Cash Sales | Credit Sales | Total Sales | Total Debtors | |||
| 1,20,000 | + | 1,40,000 | = | 2,60,000 | − | ? |
