A book of original entry to record the sales from the invoices or other original sales documents. The journal totals will be posted to a ledger account for Sales at the end of the month.
A book or computer printout in which sales are recorded individually or in groups; it may also contain columns classifying sales by departments, products, etc.
daily record of all credit sales of trading stock. It is prepared from copies of invoices. No cash sales are recorded in this journal.
A special journal in which credit sales are recorded.
