Sales Journal

Views Updated: Dec 15, 2025

Abbreviation

Pronunciation

/seɪlz ˈʤərnəl/

Use the sales journal, the cash receipts journal, and the accounts receivable subsidiary ledger.
In addition to cash receipts journal, the special journals usually include cash payments journal, sales journal, and purchase journal.
Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer.
Sales returns and allowance journal
Yes, the owners of a global fashion conglomerate with $ 2.4 billion in sales are a very special couple indeed, as a recent interview in the Wall Street Journal revealed.

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