What Is a Sales Day Book?

The sales day book, also known as the sales book, is a ledger covering, in detail, all credit sales transactions during the day. These sales are then added together and recorded in the sales ledger for that day.

Since the sales ledger contains totals from the sales day book, the sales book is actually the most accurate tabulation of credit sales for a company on a day-by-day basis. The sales day book is used for accounting systems that are manually kept, as the information contained in the sales book is automatically captured when sales are controlled by a computer system.

The sales day book contains as much information on each recorded sale as possible, including the name of the customer, the invoice number of the sale, the invoice date and the amount of the invoiced sale. The book is filled out at the end of a sales day, using copies of the customer invoices to do so. The entries are recorded in chronological order. These entries are then passed on to be posted into sales journals, which record the transactions without the detailed invoicing information. Unlike a sales journal, the sales day book is usually posted by those directly involved in the transactions.