For the account of sales the book of daily sales which contains the chronological list of all sales under invoices (irrespective of receipt of money) is got. The actual sums of monthly sales are necessary for monitoring of changes concerning the planned income of sales. Besides, if to combine all monthly sales, we will receive the revenue of sales for the bill of profits and losses. From the book of daily sales it is possible to obtain some data for the analysis: for this purpose on each conducting it is necessary to mark date of exhibiting of the invoice, the payer, a total sum, the paid VAT, the pure sum and breakdown of receipts from realisation on products and or to groups of customers with certain degree of detailed elaboration. For the control each record should have korrespondirujushchuju record in the registration register of sales.