Q.The source document or voucher used for recording entries in Sales Book is :

Entries in the Sales Book are recorded from the sales invoice.

The Sales Book (Sales Day Book) records only the credit sale of goods dealt in by the business. When goods are sold on credit, the seller prepares and sends an invoice to the buyer showing the goods, quantity, price and amount; a copy of this invoice is the source document used to write up the Sales Book.

The other documents serve different books:

• Debit note — basis for the Purchases Return Book.
• Credit note — basis for the Sales Return Book. …