Bills Day Book

The Bills Day Book lists the bills you made on credit, day by day: sale bills, purchase bills, returns and credit and debit notes. For each bill it shows the party and the bill’s number; a day’s sales are added up by account, so a day with fifty bills still ends in a handful of lines. Each day closes with a Total, and its Credit and Debit totals are equal. No cash moves in this book, so it has no cash balance.

Use it to check what was billed on credit on a day, and that each day’s postings balance.

Open the report

Press Alt+4 for Financial Reports, then U. The report opens for the financial year from its first day to today.

The first days of the year. On 01-04-2026 a purchase bill, GAC/1047, and a credit sale, P/2.

What it lists

Documents that are not settled to a cash or bank account, that is documents on credit:

• sale bills and purchase bills;
• sales returns and purchase returns;
• GST credit and debit notes, issued or received.

The non-GST credit and debit notes (the notes made on the Credit Note - Non GST and Debit Note - Non GST screens) are always listed.

A document paid in cash, or by card or wallet, is not listed: see the 4 Col Day Book and the Cash Day Book. Receipts, payments, bank transfers and other journals are not listed either.

Each bill is listed as the postings it made, one line for each account:

• The party. One line for each bill, with its narration and the bill’s number under Ref.No. On a sale bill the customer is a Debit (they owe you), and on a purchase bill the supplier is a Credit. A return puts the party on the other side.
• Sales, sales returns, GST, charges, round off and other income or expense accounts. Their postings are added up for the day, one line for each account. The added-up credits have the Narration Credit Sales. Added-up debits, such as the tax and Sales Returns of a return or a round-off that lowers a bill, keep the narration of the first posting added up, which may be empty.
• Other accounts, such as Purchases, one line each with the bill’s number.

For a non-GST note, the party’s line has the note’s number and the note account (the account the note posts to, for example Trade Discount Allowed) is added up for the day, with no narration.

15-10-2026 and 16-10-2026. The credit note CN/1 credits the customer 1,050.00 and debits the tax and the discount. The sales return RM/9 credits the customer 559.66 and debits Sales Returns and the tax. The day’s credit sales come last.

Columns

Each day has a heading with its date and a Total line that adds up the day’s Credit and Debit. The line at the foot adds all the days and counts the lines. The status line gives the number of entries and days.

Choices

The choices above the grid.

Click the title of A/c Name, Ref.No or one of the amount columns to sort the lines within each day, and click again to reverse. The day headings and totals stay where they are. Every choice is kept in the page address, so Copy link gives a link that opens the same book.

How the figures are worked out

• Which day. Each posting is on the date of its bill or note: the date you received it, for a purchase bill, a sales return or a note you received.
• Order. Within a day the lines come in bill order: by the series of the bill or note, then its number, so the lines of one bill stay together. A day’s added-up credit lines come last, in the order of the account names. The non-GST note’s added-up line comes first, because it has no series.
• Added-up lines. The postings of one account and one kind of document (sale bill, return, note) in one day are added up, from all the credit bills of the day. On 18-10-2026 Fertilizer Sales has one line of 28,666.68, the value before tax of the four fertilizer bills F/242 to F/245 (30,100.00 with GST), and Seed Sales has 1,580.00, the seed bill S/72.
• Day Total. The day’s Credit and Debit, each the sum of its lines. A bill posts equal debits and credits, so the two totals agree: on 16-10-2026 both are 15,605.66.
• The foot. The sum of every day shown. For the two days of the picture: 3,610.00 + 15,605.66 = 19,215.66 under Credit and under Debit.

A GST credit note issued credits the customer and debits the tax and the note’s account; the sales return credits the customer for the whole amount of the return and debits Sales Returns and the tax on it. A purchase bill is the other way round: the supplier is credited, and Purchases and the input tax are debited.

A day with a non-GST credit note. Trade Discount Allowed is the debit, with no narration, and J/36 is the credit to Kisan Seva Kendra.

Open, print and export

• Enter on a party or bill line opens the bill, and on a note’s party line it opens the note’s voucher. On a line added up for the day, Enter opens that account’s Ledger for the day, where the postings are listed one by one. Back returns to the same line.
• F10 prints the book headed BILLS DAY BOOK, with Receipts, Credit, Particulars, Debit and Payments, and the narration under the account name. Each day is a heading in the print. The print ends with the totals of the period; it has no opening or closing balance.
• F12 saves it as an Excel workbook, with the figures as numbers and the date, Ref.No and Narration in columns of their own.
• Alt+Enter gives the whole window to the list.