Sales Journal
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MS: Jurnal Jualan · EN: Sales Journal · ZH: 销货日记账
Meaning
The Sales Journal is a special journal that records only the credit sales of goods for resale. It is prepared from copies of the sales invoices issued to customers. Cash sales are recorded in the Cash Book, not here.
Example
Ceria Boutique sells clothes worth RM500 on credit to Madam Aini. It is recorded in the Sales Journal, then Madam Aini's account is debited RM500, and the monthly total is posted to the credit of the Sales account.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4