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Sales Day Book (SDB)
It is a book of origianal entry which recorded credit sales.
What is it?
Purchases Day Book (PDB)
It is a book of original entry which recorded credit purchases.
SAMPLE
Questions
1.
Amy owns a shop selling the lastest music technology. During August 2012 she issued the following sales invoiced to customers.
Prepare the accounting records necessary to record these transactions as following :
-Sales Jounal
-Trade receivable in the Sales Ledger
-Sales account in the general ledger
2.
Beth owns a shoes shop. During May 2012 she received the following purchases invoices.
Prepare the accounting records necessary to record these transactions as following:
-Purchases Journal
-Trade payable accounts in the Purchases ledger
-Purchases account in the general ledger
Answers
1.
31
2.
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