Sales (Journal) Book.

 A sales journal, also known as a sales book or sales daybook, is a subsidiary book of accounting used to record all credit sales transactions made by a business. It is a chronological record of all credit sales made during a particular period, such as a day, week or month.

The purpose of the sales journal is to keep track of all credit sales transactions and to provide a record of sales for accounting and taxation purposes. The format of the sales journal typically includes the following columns:

1. Date of the sale
2. Customer name and address
3. Invoice number
4. Description of goods or services sold
5. Quantity sold
6. Sales price per unit
7. Total sales amount

Each sales transaction is recorded separately in the sales journal, with a separate row for each sale. At the end of the accounting period, the total amount of credit sales is calculated and posted to the general ledger, usually to the accounts receivable or sales account.

The sales journal is an important tool for businesses to keep track of their credit sales and to maintain accurate records for accounting and taxation purposes. By keeping a detailed record of each sale, businesses can monitor their sales performance and identify any trends or issues that need to be addressed. It also provides a record of sales that can be used for financial reporting and tax purposes, making it an important part of a company's accounting system.