sales day book

sales day book
= sales journal; sold day book
The book of prime entry in which an organization records the invoices issued to its customers for goods or services supplied in the course of its trade. Postings are made from this book to the personal accounts of the customers, while the totals of the invoices are posted to the sales account in the nominal ledger

Big dictionary of business and management. 2014.

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  • sales day book — ➔ book1 * * * sales day book UK US noun [C] ACCOUNTING, COMMERCE ► a record kept by a business of the money it receives from the goods it sells each day: »He would write the invoice dates followed by the names of the customers in the first two… …   Financial and business terms

  • sales day book — sales journal; = sold day book The book of prime entry in which an organization records the invoices issued to its customers for goods or services supplied in the course of its trade. Postings are made from this book to the personal accounts of… …   Accounting dictionary

  • day book — A specialized book of prime entry recording specific transactions. For example, the sales day book records invoices for sales, the purchase day book records invoices received from suppliers. Day book entries are transferred to memorandum ledgers …   Accounting dictionary

  • day book — A specialized book of prime entry recording specific transactions. For example, the sales day book records invoices for sales, the purchase day book records invoices received from suppliers. Day book entries are transferred to memorandum ledgers …   Big dictionary of business and management

  • day book — ˈday book noun [countable] ACCOUNTING an account book in which goods and services bought on credit and sales are recorded: • Any purchase invoices should be checked and entered into the purchases day book and the ledger. * * * day book UK US noun …   Financial and business terms

  • sold day book — See: sales day book …   Accounting dictionary

  • sold day book — See sales day book …   Big dictionary of business and management

  • day book — / deɪ bυk/ noun a book with an account of sales and purchases made each day …   Dictionary of banking and finance

  • Book — A banker or trader s positions. The New York Times Financial Glossary * * * ▪ I. book book 1 [bʊk] noun 1. books [plural] ACCOUNTING the accounting records of a business; =account books; …   Financial and business terms

  • book — A banker or trader s positions. Bloomberg Financial Dictionary A summary of a trader s or desk s outstanding positions. Chicago Mercantile Exchange Glossary * * * ▪ I. book book 1 [bʊk] noun 1. books [plural] ACCOUNTING the accounting records of… …   Financial and business terms

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