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Question

_______ does not have any debit side.

A
Sales a/c
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B
Sales day book
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C
Cash account
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D
Bank a/c
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Solution

The correct option is B Sales day book
The sales day book is a manually-maintained ledger in which is recorded the key detailed information for each individual credit sale to a customer. The daily total of the sales listed in the sales day book is then transferred into the sales ledger. Thus, the most detailed redecoration of credit sales is the sales day book, with only daily totals of credit sales appearing in the sales ledger.

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