Importance of Sales Day Book
1. Credit Sales records are easily accessible on daily basis just at a glance. 2. Sales Day Book shows the balances of customers’s accounts to whom the business sold goods on credit. We also k now a bout date of sales, particulars a nd amou nt of goods sold to customers. 3. In small businesses, a sales day book is maintained. So, it becomes necessary to maintai n it properly in order to keep records of daily credit sales transactions.