Sales Book contains the details of invoices. The entries in the sales book give details of invoices which have been sent to the customers along with the products. The net amount of the invoices are posted to the ledger as follows : Debit the accounts of the customers with amount outstanding in the bill debit Cash account with cash paid, if any. If amount is paid by cheque then bank account is credited. Credit Sales account with the invoice total. If you have opted for product wise posting of sales and purchase then the individual sales account of each product as defined in product record, are posted. In this case taxes, discount, freight etc are also individually posted in their respective default accounts.
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