11.3 Day books
　　Sales day book: - The book for credit sales.
　　The typical format of a sales day book is as follows:
　　Date　　 Invoice　　 Customer　　 Ledger Ref　　 $
　　4.1.06　　 1　　　　　 Jake　　　　 RL3　　　　 4,500
　　4.1.06　　 2　　　　　 Bella　　　　RL18　　　　3,000
　　4.1.06　　 3　　　　　 Fizz　　　　 RL6　　　　 2,200
　　4.1.06　　 4　　　　　 Milo　　　　 RL1　　　　 10,000
　　4.1.06　　 5　　　　　 Max　　　　　PL12　　　　500
　　Total for 4.1.06 20,200
　　The format of the double entry resulting from the sales day book will depend upon whether the individual accounts in the accounts receivable ledger OR the sales ledger control account in the general ledger is part of the double entry system.
　　Dr.Jake (RL3)　 4,500
　　Dr.Max (RL12)　 500
　　Dr.Fizz(RL6)　　2,200
　　Dr.Milo(RL1)　　10,000
　　Dr.Bella(RL18)　3,000
　　Cr.Sales 　　　　　20,200
　　The total receivables of $20,200 should then be posted to the memorandum control account (assuming one is maintained.)
　　Sales ledger control account (part of double entry)
　　Dr.SLCA　　　 $20,200
　　Cr.Sales　　　$20,200
　　Care must then be taken to update the individual memorandum accounts with the new amounts that the customer owe.
　　Care must be then be taken to update the individual memorandum accounts with the new amounts that the customers owe.
　　Purchases day book, sales returns day book and purchases returns day books:
　　The format of the remaining day books is similar to that of the sales day book.
　　The double entry arising are: