PRC-1 · Chapter 2 · Question 89 of 100
If a customer taking goods on credit forgets to take the physical 'Delivery Note', does this legally prevent the transaction from being entered in the seller's Sales Day Book?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) No, the Sales Day Book is driven by the issuance of the Sales Invoice, not the delivery note itself.
Explanation
While a signed delivery note is good logistical and legal evidence, the primary accounting document that triggers the entry in the Sales Day Book is the formally generated Sales Invoice.
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