The sales ledger is an important document in the accounting department of any company. It records all issued invoices and other documents confirming the sale of goods, the provision of services or the performance of work. This document is used by businesses to determine value added tax.
Instructions
Step 1
Use a pre-printed sales book, available from almost any office supply store. This document is convenient in that it already contains tables for making entries in advance. However, you can adopt your own procedure for entering data on invoices in the accounting policy of the enterprise. In this case, you can use a regular notebook or notebook.
Step 2
Draw up a sales book and name all the columns if you form the document yourself. This must be done very carefully, while keeping in mind that the size of the lines should be such that it would not be possible to make entries between them.
Step 3
Number the pages of the sales book. If you have purchased a special book, the pages may already be numbered. In this case, you need to check if there are any missing pages and numbers.
Step 4
Stitch a sales book. To do this, you need to use a thread and a needle. It is not allowed to bind the pages with any other holders. Tie the threads after sewing so that they have a certain length (about 10 cm) and glue with a small sheet of paper so that the ends are visible. This sheet contains the date of stitching, the number of pages and the signature of the head of the enterprise. After that, put the seal so that part of it is on the sheet, and part on the book.
Step 5
Complete the cover page of the sales book. It must contain the name and legal address of the company, the number of pages of the document, as well as the period in which the data will be entered. Take the stitched sales book to the tax office, certify and start filling out. If you filled out this document in electronic form, then it is printed out at the end of the reporting period. After that, it is sewn by analogy with the paper version and referred to the tax office for verification.
