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IGCSE Accounting Chapter 14 | Sales Day Book & Sales Ledger | Exercise 14.1 Solved

Welcome to Accounting With Haroon 📚

In this lecture, we cover the Introduction of Chapter 14 – The Sales Day Book & The Sales Ledger and solve Exercise 14.1 for IGCSE Accounting students.

This video explains how credit sales are recorded in the Sales Day Book, how the total is posted to the Sales Ledger Control Account, and how individual customer accounts are updated in the Sales Ledger. We also discuss Exhibit 14.2 to help students understand the proper format and procedure.

📖 Topics Covered in This Video:

• Introduction to Sales Day Book
• Format and preparation of Sales Day Book
• Explanation of Exhibit 14.2
• Understanding the Sales Ledger
• Posting entries from Sales Day Book to Sales Ledger
• Step-by-Step Solution of Exercise 14.1

This lecture is helpful for students preparing for:

✔ Cambridge IGCSE Accounting (0452)
✔ O Level Accounting
✔ Students learning books of prime entry

Our goal is to make Accounting easy, concept-based, and exam-focused.

📺 Subscribe to Accounting With Haroon for more IGCSE & A Levels Accounting lectures, solved exercises, and exam preparation guidance.

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#IGCSEAccounting #SalesDayBook #SalesLedger #AccountingWithHaroon

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