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Sales on account are booked instead in the sales journal.
Choose credit sales journal if this stock is then on-sold to customers who will pay later.
The source documents for the Sales journal are copies of all invoices given to the debtors.
Sales journals record transactions that involve sales on credit.
For example, all credit sales are recorded in the sales journal, all cash payments are recorded in the cash payments journal.
Some other financial documents that need to be examined include the general journal, general ledger, sales journal, purchases journal, cash receipts journal and cash disbursements journal.
There are four types of Special Journals that are frequently used by merchandising businesses: Sales journals, Cash receipts journals, Purchases journals, and Cash payments journals.
A sales journal is a specialized accounting journal used in an accounting system to keep track of the sales of items that customers have purchased on account by charging a receivable on the debit side of an accounts receivable account and crediting revenue on the credit side.
For example the entries in the Sales Journal are taken and a debit entry is made in each customer's account (showing that the customer now owes us money) and a credit entry might be made in the account for "Sale of class 2 widgets" (showing that this activity has generated revenue for us).