Accounting JAMB

The total credit sales for a period can be extracted from the?

A. Cash book
B. Sales day book
C. Petty cash book
D. Returns inwards

Correct Answer:

Option B – Sales day book

Explanation

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.

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