Sale of the goods/raw materials to the individual buyers are entered on daily basis The monthly total of sales book is credited into the sales account of the firm which
includes both the sale transactions of cash as well as credit
Sales Return Book
It is a book which registers the goods sold on credit and received from the buyers. The
sales return from the buyers is due to non confirming to the specifications mentioned at
the moment of placement of the order. It is known as sales return journal
The following are the various components dealt in the design of the book
Name of the customer - It includes the most important information about the buyer
who returned the goods /raw materials, non-confirming to specifications of the placed.
Ledger folio - It contains the page number of the journal entry posted.
Credit Note No - It is a number on the original copy of the document sent to
the firm from whom the goods are received i.e., buyer

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