In accounting, what is typically recorded in the sales day book?

The sales day book is specifically used to record all sales transactions made on credit. This includes invoices issued to customers for goods or services sold. Each entry typically includes details such as the date of the transaction, the customer's name, the amount due, and any other relevant information regarding the sale. Recording invoices in the sales day book allows businesses to keep a chronological record of their sales activities, making it easier to track outstanding payments and monitor sales performance over time. This function is crucial for maintaining accurate financial records and managing accounts receivable effectively.

The other options pertain to different aspects of accounting. Bank statements relate to the company's bank transactions, payroll expenses involve the company's employee payments, and inventory purchases pertain to stock acquisition. Each of these has its own specific accounting records and would not be found in the sales day book.