Types of Subsidiary Book -The Sales Journal

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:

Date	Invoice No	Particulars	Folio No	Details($)	Monthly Total($)
2007
Jan 1	4230	Mr ABC	SL 8	190.00
20	4231	Mr BCD	SL 11	150.00
31	4232	Mr BDE	SL 15	450.00
					$790.00 ======

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.

Sales Ledger:

Folio No : SL8

Debtor:Mr. ABC

2007		$
Jan 1	Invoice No 4230	190

Folio No : SL 11

Debtor:Mr. BCD

2007		$
Jan 20	Invoice No 4231	150

SL No 15

Debtor:Mr. BDE

2007		$
Jan 31	Invoice No 4232	450

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