Question

The source document or voucher used for recording entries in sales book is ___________.

• A. Cash memo
• B. Invoice sent out
• C. Credit notes sent out
• D. Debit notes received

Answer 1

Answer: (B)

Invoice sent out

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 transaction in sale book.