RETURNS & ALLOWANCES (Sales) DAY BOOK (t).

(t) Each individual entry in this book is posted to the Cr. of its respective account in the Sales Ledger.

Each individual entry on the left-hand side of this book is posted to the Cr. of its respective Account in the Ledger.

Each individual entry on the right-hand side of this book is posted to the Dr. of its respective Account in the Ledger.