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I am a bit confused, can you please tell me that the totals on Sales ledger control account on DR side, where is that figure taken from ?
Total of sales day book or sales ledger ?what about totals on sales ledger ? am a bit confused, perhaps explain the difference in these 2 ?
The sales day book is just a list of sales made each day. It is not part of the double entry system. From that list the following entries are made:
Total of sdb: Cr Sales, Dr Receivable Control account (thone are the double entries).
Each line in sdb: Dr individual accounts in receivables ledger (those are the detailed records that let you record who owes what).
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