sales daybook


abbreviation: SDB. A record of sales, apart from those recorded in the cash book, giving, for each transaction, the name of the purchaser and the date, number and amount of the invoice. Each transaction is posted to the debit of the purchaser’s account in the debtors ledger, but only periodic totals need be posted to the credit of the sales account. Also called ‘sales journal’, ‘sold daybook’.


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