Sales journal is a special book to record sale of merchandise in which credit sales are recorded. The total columns of the sales journal are posted as a debit to accounts receivable and a credit to sales. Separate columns may exist to classify sales by category. Cash sales are recorded in cash receipts journal, not sales journal.

Each entry in the sales journal represents a debit to a customer’s account. Charges to customer accounts should be posted daily and a check mark should be placed in the journal to indicate that this entry has been made.

Each entry in the sales journal also represents a credit to sales. Instead of posting a separate credit to Sales with each entry, one entry is made to that account at the end of the month for the total amount of sales recorded in the sales journal.

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