(i) The specimen of Sales Book is as under :
Explanation :
(1) In the Date column, the date of transaction is recorded. (2) In the Particular column, name of the customer is recorded to whom trader sold goods on credit. (3) In the Outward Invoice Number column, the number of bill issued to customer is recorded. (4) In the Ledger Folio (L. F.) column, the page number of the ledger in which the amount is debited in the account of the concerned customer is recorded. (5) In the Amount column, amount of net sales arrived at after deducting the amount of trade discount is recorded.
(ii) The specimen of Sales Return Book is as under:
Explanation :
(1) In the Date column, the date on which goods are returned is recorded. (2) In the Particular column, name of the customer who has returned the goods and details of goods returned are entered. (3) In the credit Note Number column, the number of credit note sent for return of goods is recorded. (4) In the Ledger Folio (L. E) column, the page number of the ledger on which the amount is credited in the account of the concerned customer is recorded. (5) In the Amount column, amount of net sales return arrived at after deducting trade discount is recorded.
