Sales Book

Learn how credit sales of goods are recorded systematically

📘 What is a Sales Book?

A Sales Book is a subsidiary book used to record credit sales of goods made by a business.

It helps the business record all credit sales of goods in a systematic and chronological manner.

📘 What is Recorded in the Sales Book?

The Sales Book records the following type of transactions:

1. Credit sales of goods
2. Goods sold to customers on credit
3. Sales made in the ordinary course of business

⭐ Important Point

Sales Book records only credit sales of goods.

Cash sales are recorded in the Cash Book, not in the Sales Book.

📘 Examples

Example 1: Goods sold on credit to Ram & Co. ₹25,000.

→ Recorded in the Sales Book.

Example 2: Goods sold for cash ₹15,000.

→ Recorded in the Cash Book, not in the Sales Book.

📝 Quick Revision

• Sales Book is a Subsidiary Book.
• It records credit sales of goods.
• Cash sales are not recorded in it.
• It helps record sales systematically.