sales journal definition

sales journal

Book of first entry for sales invoices issued to customers for goods supplied or services rendered. Entries from this journal are posted to individual customer accounts, their totals are posted to the ledger as a debit to accounts receivable and as a credit to sales.

sales journal is in the Accounting & Auditing subject.

sales journal appears in the definitions of the following terms: sales day book, books of original entry, journal, special journal and sales ledger

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