Cash Purchases recorded in : ਨਕਦ ਖਰੀਦ ਵਿੱਚ ਦਰਜ ਕੀਤੀ ਜਾਂਦੀ ਹੈ : नकद क्रय को रिकॉर्ड किया जाता है : *
A. Purchase book... ਖਰੀਦ ਬਹੀ क्रय पुस्तक
B. sales book ... ਵਿਕਰੀ ਬਹੀ विक्रय पुस्तक
C. sales return book..ਵਿਕਰੀ ਵਾਪਸੀ ਬਹੀ विक्रय वापसी पुस्तक
D. Cash book ਰੋਕੜ ਬਹੀ रोकड़ बही
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Answer:
Sales book records only credit sale of goods. It does not record cash sales of goods or credit sale of assets. Sales account is always credited for sale, so the sales book always show credit balance. The sales journal is also totalled periodically and this total is credited to sales account in the ledger.
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