Sales book relates to ?
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Sales book is a subsidiary book that records all the credit sales of the goods. It is totalled normally on a monthly basis and the total will be posted to the credit side of the Sales A/c. The total of the Sales book is not entered but posted to the Sales A/c because it is transferred from the sales book.
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A sales book is also known as sales day book is a book of original entry in which are recorded the details of credit sales made by a businessman. Total of sales book shows the total credit sales of goods during the period concerned.
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