Accounting ProcessQuestion 4995 of 84
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 The Sales Day-Book is a register specially kept to record credit sales of goods dealt in by the firm.  Cash sales are entered in the Cash Book and not in the Sales Day Book.  Credit sales of things other than the goods dealt in by the firm are not entered in the Sales Day Book; they are journalised.  For accounting, Goods means only those items in which the particulars concern is doing business i.e. purchasing & selling it.  It is a subsidiary book/ subsidiary journal & posting is made from it to the sales account and accounts of the customers. Posting: ♦ The total of sales register is credited to sales A/ c periodically say monthly. ♦ And individual amounts are debited to respective parties (debtors) A/ c.

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