Date Particulars LFR LF Rs Date Particulars 1999 Feb, 24 By Purchases 12,000 5.4 SALES BOOK Sales Book or Sale Journal in written up to record all the credit malen. Salen Book records only those goods which are sold on credit and the food in question must be thone, which the firm generally deals in. I there are canh sales they are recorded in Canh Hook and sale of annets are recorded in the Journal proper. The entries in the Salen Book are made from the copies of the invoice which have been sent to customers along with the goods. Such copies of the invoices may be termed an Outward Invoice. Each such outward invoice should be numbered connecutively and the reference be given in the Sales Book along with the entry r23 The Salca book is totalled periodically. The net amount of the invoices in Sales Book in posted to the ledger as follows: A Debit the personal accounts of the customers with the value of sales to them Credit Sales Account with the periodical total, Illustration 6: Enter the following transactions in the Salen Book and post them into the ledger: 2006 Nov.1 Sold to M/s Rania and Co. 1,000 metres of Terrycot type Rs. 13 per metre 2,000 metres of cotton cloth Type A-6 Rn. 10 per metre. Trade discount 10% Nov. 16 sold to Cloth Emporium, 1,000 pieces of Jeans Rn. 50 each 500 pieces of woollen Pullover Rs. 150 each. Trade dincount 10% Nov. 25 Sold to Pandit Brom. 10 Rolls of Curtains ordinary type R 1,500 per roll (Net. 150 Blanice R. 80 each (Net). 100 Blanice n. 120 each (Net)