Sales Journal definition including break down of areas in the definition. Analyzing the definition of key term often provides more insight about concepts. Sales journal can be defined as: Journal normally used to record sales of goods on credit. Sales journal can be used in a manual system to simplify the recording of sales transaction on account. The sales journal eliminates the need to post to the general ledger after each transaction. The total of the sales journal can be reported to the system at the end of the period. It is important to note that the sales journal does not include sales for cash, sales for cash being recorded in the cash receipts journal.
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