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دفتر المبيعات اليومية (Sales Day Book): هو دفتر أستاذ تُسجل فيه يدوياً المعلومات التفصيلية الرئيسية للمبيعات الآجلة الخاصة بكل عميل، بما في ذلك اسم العميل ورقم الفاتورة وتاريخها وقيمتها، تُضاف هذه المعلومات في دفتر المبيعات اليومية عند نهاية كل يوم عمل، ويُنقل بعدها إجمالي المبيعات اليومية المدرجة في دفتر المبيعات اليومي إلى دفتر أستاذ المبيعات.
يعدّ دفتر المبيعات اليومية سجلاً تفصيلياً شاملاً للمبيعات الآجلة باستثناء المبيعات النقدية، ويُستخدم في أنظمة المحاسبة اليدوية فقط، ويتألف من خمس أعمدة يُسجل في العمود الأول منها تاريخ الصفقة، وفي العمود الثاني اسم البائع ومعلومات عملية البيع؛ الكمية على سبيل المثال، وفي العمود الثالث رقم الفاتورة، وفي العمود الرابع رقم الملف، وأخيراً صافي قيمة العملية الائتمانية.
نستخدم ملفات تعريف الارتباط لتحسين تجربتك، استمرار استخدامك للموقع يعني موافقتك على ذلك. سياسة الخصوصيةأوافقX
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