How to record items in the sales journal
How to record items in the sales journal
In this article, we will talk about recording transactions in the sales journal. By recording transactions in the sales journal, only the goods sold are recorded on credit. Excluding items sold for money. because that part will be separated in another type of book The sales journal will use b in the page reference.
And when we get to know the sales journal already. We will discuss how to record entries in the sales journal that is the subject of this article.
The method of recording entries in the sales journal is as follows.
- To record items on credit sales Make a record with the date, month, year, invoice number, name and amount on the invoice.
- Make postings for the sale of goods for credit. By sub-categorizing each trade receivable in the account debit side. and add a P sign in the quote box in the sales journal along with page numbers of sales journals including referral fields In the accounts receivable subledger At the end of the day
- At the end of the month, pass the balance amount in the Amount field to the sales account credit. which will be the record at the end of the period or if combined with the inventory account It will be a continuous account record. and include account receivable debits. in the reference field of the sales account and debt accounts The posted ledger account is required to be included in the sales journal consolidation. Along with inserting page numbers in the sales journal as well
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