Special Purpose Books
Part 3
Sales Book Format ยท Sales Book vs Sales A/c ยท Return Inward ยท Credit Note
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Special Purpose Books โ Part 3 ๐
Day 23 mein Purchase Book advanced format, Return Outward aur Debit Note seekha. Aaj Day 24 mein hum Sales Book ka format dekhenge โ jo Purchase Book jaisa hi hota hai lekin seller ke perspective se. Phir Sales Book vs Sales Account ka fark samjhenge, Return Inward (buyer goods wapas karta hai seller ko) ke reasons, aur Credit Note ka format โ jo seller buyer ko issue karta hai jab goods return hote hain.
๐ค Sales Book โ Format
Sales Book = Purchase Book ka Mirror Image
Sales Book ka format Purchase Book jเฅเคธเคพ hi hota hai โ sirf perspective alag hai. Purchase Book mein Supplier (Creditor) ke details hote hain, Sales Book mein Buyer/Customer (Debtor) ke details hote hain. Same columns: Date, Particulars, Invoice No., L.F., Details โน, Sales Value โน, Freight/Packing etc., Total โน.
PQR Retailers
โน48,700
Sales โน47.5K + Freight โน1.2K
DEF Stores
โน27,600
Sales โน27K + Freight โน600
Sales A/c Cr.
โน76,300
Monthly total
โ๏ธ Sales Book vs Sales Account โ Kya Fark?
๐ Sales Book
Subsidiary Book (Special Journal)
Ek register/book hai jisme credit sales ki details day-by-day record hoti hain. Har customer ka invoice separately enter hota hai.
Contains: Date, Customer name, Items, Invoice No., L.F., Details, Sales Value, Freight, Total.
๐ Month end pe total nikaalte hain โ Sales A/c mein post karte hain.
Seller ke paas hoti hai
๐ Sales Account
Ledger Account (Nominal A/c)
Ek Ledger Account hai (Nominal A/c) jo P&L mein jaata hai. Sales Book se monthly total ek entry ke roop mein post hota hai.
Contains: Cr. side โ all sales amounts. Dr. side โ Returns/adjustments. Balance โ P&L Trading A/c Cr. side.
๐ Sales A/c Cr. balance = Total sales for the period.
P&L (Trading) mein jaata hai
โ๏ธ Month-End Journal Entry โ Sales Book Posting
31-12-25 โ Monthly Posting from Sales Book
Each Debtor A/c Dr. individually | Sales A/c Cr. (total)
| Particulars | L.F. | Dr. (โน) | Cr. (โน) |
|---|---|---|---|
| PQR Retailers A/c Personal | 14 | 48,700 | โ |
| DEF Stores A/c Personal | 19 | 27,600 | โ |
| Sales A/c Nominal (Total credit sales for December) | โ | 76,300 |
โฉ๏ธ Return Inward โ Goods Wapas Aana
Return Inward (ya Sales Return) = Buyer apne goods wapas Seller ko bhejta hai. Seller ke perspective se goods “andar” aa rahe hain โ isliye Return Inward.
Reasons for Return Inward:
Defective Goods
Buyer ko damaged/faulty goods mile โ wapas bhej diye.
Not as per Sample
Sample dikhaya kuch aur tha, deliver kuch aur kiya.
Not as per Order
Order mein alag cheez specify ki thi, alag aaya.
Received Late / Not Accepting
Deadline ke baad aaya โ buyer ne accept nahi kiya.
๐ Journal Entry for Return Inward (Sales Return)
| Particulars | L.F. | Dr. (โน) | Cr. (โน) |
|---|---|---|---|
| Sales Returns A/c Nominal (Reduces our sales income) | XX | โ | |
| Buyer A/c (Debtor) Personal (Buyer’s liability decreases โ we owe them) | โ | XX |
๐ Credit Note โ Kya Hota Hai?
๐ Credit Note kya hai?
Seller issue karta hai โ Buyer ko inform karne ke liye ki “Maine tumhara account Credit kar diya hai” (matlab tumhe paisa milega ya kum dena hoga).
Return Inward ke time Seller โ Buyer ko Credit Note bhejta hai.
๐ Buyer A/c Dr. | To Sales A/c
Sales Returns A/c Dr. โ hamari income reduce hogi.
Buyer (Debtor) A/c Cr. โ buyer ko paisa wapas dena hai ya less charge karna hai.
๐งพ Credit Note โ Format
Seller M/s ABC
123, Main Cycle Bazar
Credit Note No.
117
Date
22nd Dec, 2025
To:
M/s DEF (Buyer)
Buyer Address
| Particulars | โน |
|---|---|
|
Damaged goods returned by you (Return accepted โ credit being issued) |
XX |
| Total Credit Amount | XX |
We are crediting your account for the above amount. This credit may be adjusted against future invoices or refunded as agreed.
For M/s ABC (Seller)
Authorised Signatory
๐ Debit Note vs Credit Note โ Complete Comparison
| Feature | Debit Note (Day 23) | Credit Note (Day 24) |
|---|---|---|
| Issued By | Buyer | Seller |
| Sent To | Seller/Supplier | Buyer/Customer |
| Purpose | Informing seller about Return Outward | Acknowledging Return Inward |
| Occasion | Purchase Return (goods wapas kiye) | Sales Return (goods wapas aaye) |
| Journal Entry โ Dr. | Supplier A/c Dr. | Sales Returns A/c Dr. |
| Journal Entry โ Cr. | Purchase Returns A/c Cr. | Buyer A/c Cr. |
| Effect on Books | Reduces Creditor liability + Purchase expense | Reduces Debtor asset + Sales income |
| Colour Convention | Usually Red coloured note | Usually Green coloured note |
Common Mistakes โ Sales Book & Return Inward
1. Cash sales in Sales Book: Sales Book = Credit sales only. Cash sales โ Cash Book.
2. Sales Book posting confusion: Purchase Book โ Purchases A/c Dr. (total) | Sales Book โ Sales A/c Cr. (total). Debtors Dr. individually (not Sales A/c Dr.).
3. Return Inward entry galat: Sales Returns Dr. + Buyer (Debtor) Cr. โ NOT Cash Dr. (cash nahi aaya).
4. Credit Note = Debit Note: Same transaction โ different perspective. Buyer ka Debit Note = Seller ka Credit Note acknowledgement.
Connection with Previous Days
Day 23 (Purchase Book + Return Outward + Debit Note): Aaj Sales Book ka mirror image dekha โ same concepts, seller ki perspective se.
Day 22 (Special Purpose Books Part 1): Sales Book overview kiya tha โ aaj detailed format aur posting dekhi.
Day 18 (Ledger โ Debtors): Debtor A/c ka concept โ Sales Book posting mein Debtor A/c Dr. hota hai (asset badhta hai jab credit sale hoti hai).