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Sales Journal – The sales journal (also known as sales book and sales day book) is a special journal
that is used to record all credit sales. Every transaction that is entered in sales journal essentially
results in a debit to accounts receivable account and a credit to sales account. (htt18)
Example
The following example illustrates how transactions are recorded in sales journal and how entries
from sales journal are posted to individual accounts in accounts receivable subsidiary ledger and
general ledger.
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