Books Of Prime Entry Formats: Sales Journal Format (Copy)
Sales Journal Format
Standard Sales Journal Layout (Exam-Preferred)
Sales Journal
| Date | Customer Name | Invoice Number | Total Amount |
|---|---|---|---|
| xxxx |
- Used To Record Credit Sales Only
- Cash Sales Never Recorded In Sales Journal
- Amount Column Represents Total Credit Sales
Sales Journal With Separate Analysis Columns (Accepted)
Sales Journal
| Date | Customer Name | Invoice No. | Sales | Sales Tax | Total |
|---|---|---|---|---|---|
| xxxx | xxxx | xxxx |
- Separate Columns Allowed If Provided In Question
- Sales Figure Used To Post To Sales Account
- Tax Column Used Only If Required
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
Sales Journal With Reference Column (Optional)
Sales Journal
| Date | Customer Name | Ref | Invoice No. | Amount |
|---|---|---|---|---|
| xxxx |
- Reference Column Optional
- Used To Link With Sales Ledger
Posting Reference Layout (Exam Method)
- Individual Customer Amounts → Sales Ledger Accounts
- Period Total → Sales Account (Credit)
Sales Journal Without Date Column (Accepted When Date Not Given)
Sales Journal
| Customer Name | Invoice No. | Amount |
|---|---|---|
| xxxx |
- Used Only When Dates Are Not Provided
- Headings Must Still Be Clear
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
Sales Journal With Totals Line (End Of Period)
| Date | Customer Name | Invoice No. | Amount |
|---|---|---|---|
| xxxx | |||
| Total | xxxx |
- Total Used For Posting To Sales Account
- Individual Entries Posted To Trade Receivables
Sales Journal Presentation Rules (Exam Scoring)
- Clear Heading Required
- Credit Sales Only
- One Transaction Per Line
- No Dr Or Cr Written Inside Journal
- Totals Clearly Shown
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
Compact Sales Journal Format (Short Questions)
Sales Journal
| Customer | Invoice | Amount |
|---|---|---|
| xxxx | ||
| Total | xxxx |
Common Labels Used In Sales Journal
- Sales Journal
- Credit Sales
- Invoice Number
- Total
One-Glance Emergency Exam Template
Sales Journal
Customer | Invoice | Amount
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course