Oct
18
Explained below is another special journal or subsidiary book which is called the Sales Journal , the details being explained below:-
| The Sales Journal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| This Journal records all sales on CREDIT. The book is written up from the duplicate of sales invoices. It contains only credit sales related to the goods originally bought for resale. Sales Journal as follows:
When the Sales Journal is written up, the various amounts would then be posted to the debit side of the various debtors’ accounts in the Sales Ledger and the total credit sales of the period posted to the credit of the Sales Accounts.
Folio No : SL 11
SL No 15
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