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Ledger accounting and double-entry bookkeeping
3.2 Sales day book
The sales day book summarises the daily sales made on credit terms. Cash sales
are recorded in the cash book.
Date Invoice No Customer Ledger Ref $
04/01/20X6 1001 ABC Co RL2 4,500
04/01/20X6 1002 DEF Co RL12 3,000
04/01/20X6 1003 GHI Co RL6 2,200
Total for 04/01/20X6 9,700
The total sales for the day of $9,700 will be entered into the accounting ledgers in
double-entry format.
Tutor notes guidance – discussion points
Draw students’ attention to the fact that the sales returns day book would look
the same as the sales day book
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