Page 31 - Business Studies
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Business Studies for Secondary Schools
Sales day book
this money buying clothes, went to the A sales day book is a financial book that
cinema and bought snacks for yourself. records all sales transactions made on
(a) Estimate how much you might have credit in a business. In this financial book,
spent buying clothes, snacks and a small business owner records every
going to the cinema. good sold without receiving cash from
FOR ONLINE READING ONLY
(b) List all the cash receipts and payments the customer. This financial book helps
the business owner keep track of the
in your notebook. business’s credit sales. Figure 3.2 shows
(c) Create a cash book for your an example of a simple sales day book for
transactions. a small retail business owner.
SALES DAYBOOK FOR A SMALL RETAIL BUSINESS
Date Particulars Description of goods Amount
(TShs)
January 1 Credit sales to Johnson 5 kilograms of sugar each at TShs 12,500
2,500
January 3 Credit sales to Farida 1 piece of Khanga 7,000
January 4 Credit sales to Denzel A half bar of Sungura soap 1,000
January 6 Credit sales to Laureen 4 kilograms of pees each at TShs 3,600
900
Total 24,100
Figure 3.2: A simple sales day book for a small retail business
Purchases day book books enable small business owners
A purchases day book is a financial book to keep track of their business’s credit
that records purchases on credit. In this purchases. Figure 3.3 shows an example
book, a small business owner records of a simple purchases day book for a
every good bought from a supplier small retail business owner.
without a cash payment. Purchases day
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