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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?
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 _____________.
Prepare Purchases book and Sales book in the books of Santhosh Textiles Ltd., from the following transactions given for April, 2017.
| 2017 | Particulars |
| April 1 | Purchased goods from Prasad, Kancheepuram on credit |
| 100 meters Silk @ ₹ 450 per meter | |
| 75 meters Velvet @ ₹ 180 per meter | |
| April 10 | Sold goods to Rathinam, Chennai on credit |
| 60 meters Silk @ ₹ 490 per meter | |
| 50 meters Velvet @ ₹ 210 per meter | |
| April 18 | Nathan & Sons purchased from us on credit |
| 100 meters Silk @ ₹ 510 per meter | |
| April 20 | Purchased goods from Hari Ram & Sons, Madurai on credit |
| 50 rolls kada cloth @ ₹ 730 per roll | |
| 80 rolls cotton cloth @ ₹ 650 per roll | |
| April 24 | Purchased from Mohan, Karur for cash |
| Shirting cloth @ ₹ 7,000 | |
| Sarees @ ₹ 25,000 |
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 |
|
|
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 | − | ? |
