I’ve just started my level 2 course and I’m getting so confused. Can someone please explain the differemce between entries into a sales day book and entries into a sales ledger. I’m so scared that I’m gonna have to quit the course


  • crispy
    crispy Registered Posts: 465 Dedicated contributor 🌟 🐵 🌟

    The Sales Day Book is a book a prime entry which bascially conists of a listing of the Sales Invoices raised for a period.

    The infomation from the SDB is then transferred to the Sales Ledger which is book comprising of all the customers individual accounts.

    As well as the Sales Ledger, you will have a Purchases Ledger which holds all the individual supplier accounts and a Nominal Ledger which holds Income, expense, assets, liabilites & capital accounts.

    Im not the best at explaining and hope this helps. Please don't quit too soon, there are plenty of people willing to help - after some practice you will find double-entry bookkeeping no problem.

  • katiep97
    katiep97 Registered Posts: 4
    Thank you so much for your fast reply. Am I right in saying that, the sales day book of a business is for all the sales made with a note of a ledger/customer code next to it. So the sales ledger is an individual account specifically for a customer matching the code which shows all of the individual sales that the business has made to them x
  • crispy
    crispy Registered Posts: 465 Dedicated contributor 🌟 🐵 🌟

    I agree with your description of the Sales Day Book but would think of the Sales Ledger more as a book rather than an individual account. The Sales Ledger contains all of the indivual customers accounts and records all transactions with that customer and keeps a balance for their account.

    I think you've got it :)

  • mybuddy
    mybuddy Registered Posts: 3
    Individual Customer Accounts are maintained separately that specifically all of the individual sales that the business has made to that individual. ( These accounts are called Debtors or Trade Receivables)

    Sales Ledger contains sales made to all the customers, thus reflecting total revenue from sales ( both cash sales and credit sales)

    Sales Day book contains only credit sales entries and from here credit sales entries are posted to Sales Ledger. Sales Day Book is a Journal or Books of Original Entry Entry, containing all credit sales transactions only.
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