Sales Journal Format
The Sales Journal is a special journal within the Books of Prime Entry that records only credit sales of trade goods. It serves as a book of prime entry before transactions are posted to the ledger, where each debtor is debited individually and the total is credited to the Sales Account at the end of the period.
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Blank format
| Date | Particulars (Debtor) | Folio | Amount (RM) |
|---|---|---|---|
| xx | xx (Invoice No. xx) | xx | XX |
| xx | xx (Invoice No. xx) | xx | XX |
| xx | xx (Invoice No. xx) | xx | XX |
| xx | Sales Account (Cr) | XX |
Centre the heading "Sales Journal" at the top, with a single amount (RM) column on the far right. The grand total is ruled off (double line) on the final row and posted to the credit side of the Sales Account.
Parts of the format
- Journal title
- The name "Sales Journal" is written above the table so the type of book of prime entry is clearly identified.
- Date column
- Records the date of each credit sale in chronological order.
- Particulars (Debtor) column
- States the debtor's name and the sales invoice number as the source document.
- Folio column
- Shows the reference to the debtor's account page in the ledger when posting.
- Amount (RM) column
- Lists the value of each credit sale; each debtor is debited with this amount.
- Total and posting
- The grand total at the end of the period is posted as a single figure to the credit of the Sales Account.
Filled example
Perniagaan Perabot Sri Murni sold furniture on credit during May 2024: on 3 May to Perabot Indah (Invoice 101) RM3,500; on 12 May to Kedai Aman (Invoice 102) RM2,800; on 20 May to Syarikat Bestari (Invoice 103) RM4,200; and on 28 May to Perabot Indah (Invoice 104) RM1,500.
| Date | Particulars (Debtor) | Folio | Amount (RM) |
|---|---|---|---|
| 2024 May 3 | Perabot Indah (Invoice 101) | SL 1 | 3,500 |
| May 12 | Kedai Aman (Invoice 102) | SL 2 | 2,800 |
| May 20 | Syarikat Bestari (Invoice 103) | SL 3 | 4,200 |
| May 28 | Perabot Indah (Invoice 104) | SL 1 | 1,500 |
| May 31 | Sales Account (Cr) | 12,000 |
Common layout errors
Related chapters and procedures
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