Sections:

Special Journals: The Sales Journal , Page 14

Completing the Sales Journal

All special journals have amount columns for posting the debits and credits to the specific general ledger accounts. In the sales journal, the column totals posted are the Sales Credit, the Sales Tax Payable Credit, and the Accounts Receivable Debit. Therefore, only three postings are made to the general ledger from the sales journal.

Example of Completing the Sales Journal