Glossary · Also called Sales journal
Sales day book
A list of all the invoices a business sends out for goods sold on credit.
What it means
A book of prime entry that records credit sales from sales invoices before they are posted to the ledger.
Example
Every credit sale invoice is entered in the sales day book in date order.
Why it matters
It feeds the sales account and the individual customer accounts, keeping credit sales organised.
In practice
The sales day book is a book of prime entry. It is not part of the double-entry ledger itself. It lists credit sales invoices in date order before they are posted. Each invoice is entered as a line, and the customer's account in the sales ledger is debited. Periodically the total is credited to the sales account in the nominal ledger, which completes the double entry.
Suppose three invoices of RM200, RM350 and RM150 are issued in a week. Each debits the relevant customer, and the RM700 total is credited to sales. Cash sales never appear here, only sales made on credit.
Do not confuse the sales day book with the sales ledger. The day book is a list in date order used to gather and total invoices. The sales ledger holds a running account for each customer, showing what they owe and what they have paid.
If posting from day books is slowing you down, one of our teachers can drill the routine with you using past-paper data. Book a trial class.
Related terms
Definitions here are general accounting explanations for study. For your board's exact wording, see its official syllabus via Sources.
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