Recruiter's Glossary

Examples: Audit Trail • Personal Accounts • Subsidiary Ledger

Sales Daybook

Term from Bookkeeping industry explained for recruiters

A Sales Daybook, also known as a Sales Journal or Sales Day Book, is a basic accounting record that tracks all credit sales a business makes to its customers. Think of it as a specialized diary where bookkeepers record sales made on credit (when customers buy now but pay later) before these transactions are moved to the main accounting books. It's one of several important record-keeping tools used in bookkeeping, similar to the Purchase Daybook or Cash Book. Many modern businesses now use digital accounting software that includes electronic versions of daybooks, but understanding traditional daybook concepts remains important in the bookkeeping field.

Examples in Resumes

Maintained accurate Sales Daybook entries for a retail business with over 200 monthly transactions

Implemented digital Sales Day Book system, converting from paper-based records

Trained junior staff in proper Sales Journal maintenance and reconciliation procedures

Typical job title: "Bookkeepers"

Also try searching for:

Accounts Clerk Bookkeeper Accounting Assistant Accounts Administrator Financial Record Keeper Accounting Technician

Where to Find Bookkeepers

Professional Networks

Online Communities

Job Boards

Example Interview Questions

Senior Level Questions

Q: How would you set up a Sales Daybook system for a company transitioning from paper to digital records?

Expected Answer: A senior bookkeeper should explain the process of analyzing current paper systems, choosing appropriate software, creating backup procedures, and training staff on new digital processes while maintaining accurate records during the transition.

Q: How do you ensure accuracy between the Sales Daybook and other accounting records?

Expected Answer: Should discuss regular reconciliation processes, cross-checking procedures, and internal control measures to maintain accuracy across all accounting records.

Mid Level Questions

Q: What common errors might you find in a Sales Daybook and how would you correct them?

Expected Answer: Should be able to identify typical errors like duplicate entries, incorrect amounts, or missing information, and explain the proper procedure for making corrections while maintaining audit trails.

Q: How do you handle foreign currency transactions in a Sales Daybook?

Expected Answer: Should explain how to record transactions in both foreign and local currency, using appropriate exchange rates and handling exchange rate differences.

Junior Level Questions

Q: What information should be recorded in a Sales Daybook?

Expected Answer: Should list basic elements like date, customer name, invoice number, amount, and any tax details that need to be recorded for each sale.

Q: Why is the Sales Daybook important in bookkeeping?

Expected Answer: Should explain that it helps track credit sales, supports tax reporting, helps monitor customer accounts, and provides an organized record of business transactions.