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15 Tables @ Rs. 800 each
12 Stools for Rs. 2,400
2016 January 9 : Sold to Kiran Furniture
1 Revolving chair for Rs. 2,000
20 Desks @ Rs. 300 each
10 Dozen doormats @ Rs. 50 per unit
Less 10% trade discount for all

Sales Book

Invoice Amount
Date Particulars LF
No. Detail (Rs.) Total (Rs.)
2004-1-1 Naya Store:
10 Chairs @ Rs. 500 each 5,000
15 tables @ Rs. 800 each 12,000
12 Stools @ Rs. 200 each 2,400 19,400
2004-1-9 Kiran Furniture:
1 Revolving chair 2,000
20 Desks @ Rs. 300 each 6,000
10 Dozen doormat @ Rs. 50/unit 6,000
14,000
Less: Trade discount 10% 1,400 12,600
Total 32,000

Sales return book

Sales return book is primary book of entry which is maintained to record the amount
and quantity of goods which was sold to debtor on credit. It is also known as return
inward book.
This book is used to record all returns of goods to the business by the customers. The
entries in the sales return book are usually on the basis of credit notes issued to the
customers or debit notes issued by the customers.
Specimen

Sales Return Book

Credit
Date Particulars LF Details Amount
note no.

Office Practice and Accounting 9 161