Sales Book

Sales book records all credit sales made by a business. It is one of the secondary book of accounts and unlike cash sales which are recorded in cash book, sales book is only to record credit sales. The amount entered in the sales book is on behalf of invoices supplied to purchasers, however a copy remains with the firm.

Sales book is also called Sales Journal or Sales Day Book.


Sample Format of Sales Book

 Date  Particulars  Outward  Invoice No.  LF  Details  Total (Rs)
Date when Invoice prepared Details of purchase & customer                      Invoice No. for  sale Page No. of  Debtors’ ledger Value of goods sold Actual amt  receivable from debtor


Lite© – Learning Initiative Through Example(s)

Prepare the sales book of Unreal Pvt Ltd. from the following particulars given below,

Jan 7 – Sold 10 Keyboards to ABC Co. for 300 each.

Jan 24 – Sold 5 headphones to XYZ Co. for 200 each.


Sales book for Unreal Pvt Ltd.

 Date  Particulars   Outward Invoice No.   LF.  Details   Total
 Jan 7  ABC Co. 300×10 Keyboards      3,000  3,000
 Jan 24  XYZ Co.   200×5  Headphones      1,000  1,000
         Total  4,000



How to do Ledger Posting of Sales Book?

After all transactions are posted in the sales book the business needs to post them to the related ledger accounts. Following are the steps that need to be followed to post the amounts from sales book to the ledger,

  1. Each entry is posted to the debit side of appropriate individual account in the debtor’s ledger at the end of the day, this keeps the accounts up to date.
  2. The column for “Total” is then summed at the end of each month & posted to ledger.


Journal Entry for Credit Sale

 Debtor’s A/C  Debit
   To Sales A/C  Credit


Lets say total sundry debtors at the end of a month are 50,000 where credit sales made from A is 30,000 & B is 20,000 during the period.

 Here are the 4 ledger entries that will be recorded,


Sales Account

 Date  Particulars  Currency  Date  Particulars  Currency
 mm/dd  By Sundry Debtors per Sales Book 50,000


Sundry Debtors Account

 Date  Particulars  Currency  Date  Particulars  Currency
 mm/dd  To Sales A/C  50,000


A’s Account

 Date  Particulars  Currency  Date  Particulars  Currency
 mm/dd  To Sales A/C  30,000      


B’s Account

 Date  Particulars  Currency  Date  Particulars  Currency
 mm/dd  To Sales A/C  20,000   


>Read What is a Sales Return Book?