Q.From the following transactions write up the Sales day book of M/s. Ram & Co., a stationery merchant. 2017
Jan. 1 Sold to Anand Co. on credit 20 reams of White paper @ ₹150 per ream
Jan. 2 Sold to Jagadish & Sons on credit 9 dozen pens @ ₹360 per dozen
Jan. 10 Sold old newspapers for cash @ ₹120
Jan. 15 Sold on credit M/s. Elango Co. 10 drawing boards @ ₹170 per piece
Jan. 20 Sold to Kani & Co., 4 writing tables at ₹1,520 per table for cash

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. …

The sales book records only credit sales of goods, so the answer is (a).

The sales book (or sales day book) is a subsidiary book used exclusively to record the credit sales of goods in which the business normally deals.

It specifically excludes:

• Cash sales, which are recorded in the cash book. …