Preparing details of goods despatched by the seller is called sales invoicing. Invoice is a kind of debit note which shows indebtedness of the buyer. Invoice is termed as a document relating to sale of goods to buyer indicating details of transaction. Preparing invoice is called sales invoicing.

An invoice contains:- name and addresses of the seller and buyer, date of invoice, reference number, quantity of goods supplied and any rebate or discount. On the basis of price, there are different types of invoices like Loco invoice, F.O.R. invoice, inland invoice, outward invoice and foreign invoice.

Recording in books of accounts all the sales transactions is called sales accounting. The entire process of using documents and books of accounts is termed as sales accounting. The books of accounts used in sales accounting are cash book, sales book, goods returned book and ledgers. The various documents used in sales accounting are challan, order invoice, receipts, debit note, and credit note. Cash sales are recorded in cash book and credit sales are in sales journal. For making entries in books of accounts invoice or cash memos are used.