Sales Journal

Before the advent of computerized accounting systems, a sales journal was used to record a business’s credit sales.

In the days of manual accounting systems, a business recorded its transactions in a series of journals.

Some were used for cash transactions.

Others were used for credit transactions.

The sales journal was used to record sales made on credit.

With sales made on credit, you need to show that the business sold a certain value of goods or services.

Then you show that the goods or services went to a particular customer.

To record credit sales, the sales journal has a number of columns.

When recording transactions, you used a double entry.

You used the credit column to show that goods or services had come from sales.

Then you used the debit column to show which particular customer those goods or services went to.

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