INTERVIEW QUESTIONS ACCOUNTING PROCESS SUBSIDIARY BOOKS DETAILS

Question: The source document or voucher used for recording entries in sales book is: a) Invoice received b) Invoice sent out c) Credit notes sent out d) Debit notes received

Answer: (b) Invoice sent out
Description: Sales Book records only credit sale of goods, to the customers. When goods are sold invoices are sent out to them and that only becomes the source document or voucher for recording transactions in sale book.

(b) Invoice sent out
Description: Sales Book records only credit sale of goods, to the customers. When goods are sold invoices are sent out to them and that only becomes the source document or voucher for recording transactions in sale book. Source: CoolInterview.com

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