Special Journals: The Sales Journal , Page 7

Journalizing and Posting to the Sales Journal

You should record transactions in the sales journals from a source document (a sales slip or an invoice, for example). Recording transactions in the sales journals involves the following steps: 

1. Enter the date of the sales slip in the Date column 
2. Enter the sales slip number in the Sales Slip Number column 
3. Enter the customer's name in the Customer’s Account Debited column 
4. Enter the total amount of the merchandise sold in the Sales Credit column 
5. Enter the amount of the sales tax in the Sales Tax Payable Credit column 
6. Enter the total amount to be received from the customer in the Accounts Receivable Debit column