![]() It is maintained to record all credit business transactions which are related to the Sales of goods. It is a Secondary type of Book of accounts Because it is based on a journal daybook. It is the Primary type of Book of accounts. ![]() The Sales Account means that ledger account in which we have the record of all the business transactions which are related to the Sale of goods eighter cash or credit. The Sales Book means that book in which we have the record of all credit transactions which are related to the sale of goods. What is Ledger – Explained with Example Chart of Difference Between Sales Book and Sales Account: – Basis of Difference So, to know the details about the Sales Book, Please check out the following link: The Sale account is similar to any type of ledger account and treated as the same. ![]() The Format of the Sales Account is shown as below: – The main purpose to prepare the Sales Account is to main the record of the total Sale of goods (stock) in the financial year. ![]() Sales Book | Subsidiary Books | Examples What is Sales Account: –
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