{"id":9193,"date":"2022-03-05T14:00:49","date_gmt":"2022-03-05T14:00:49","guid":{"rendered":"https:\/\/www.hashmicro.com\/blog\/?p=9193"},"modified":"2026-01-02T04:10:52","modified_gmt":"2026-01-02T04:10:52","slug":"what-is-sales-journal","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/blog\/what-is-sales-journal\/","title":{"rendered":"Definition of Sales Journal and its Various Types"},"content":{"rendered":"\r\n<p>All retail companies must have a primary business that makes buying and selling on an ongoing basis. But, of course, not we can do all buying and selling transactions in cash. Therefore, businesses need to use <a href=\"https:\/\/www.hashmicro.com\/procurement-and-purchasing-management-system\" target=\"_blank\" rel=\"noopener\">sales and purchases<\/a> journals. This unique shopping journal and sales journal makes it easy for us to enter and create financial reports. So it is necessary to record carefully, accurately, correctly and adequately. Check out the following article for a complete explanation.<\/p>\r\n<a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/?medium=free-product-tour\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/11\/Free-Product-Tour-resized.webp\" alt=\"Free Demo\"><\/a>\r\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div> -->\r\n\r\n<!-- <div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Table of Content<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  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       }\r\n\r\n            createNestedList(li, heading.children);\r\n        });\r\n\t\tDapatkan elemen ul dengan id 'list_toc_float'\r\nconst ulFloat = document.getElementById('list_toc');\r\nconst ulJourney = document.getElementById('list_journey');\r\n\r\nDapatkan isi (child elements) dari ul dengan id 'list_toc_float'\r\n\tif (ulFloat !== null) {\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\t\tconst ulTocTop = document.getElementById('list_toc_top');\r\n\t\tif ((ulToc !== null || ulToc !== undefined) && window.innerWidth > 1018){\r\n\t\t\tulToc.append(...clonedChildren);\r\n\t\t} else {\r\n\t\t\tulTocTop.append(...clonedChildren);\r\n\t\t}\r\n\t} \r\n\r\n\tif (ulJourney !== null) {\r\n\t\tconst clonedChildrenJourney = ulJourney.cloneNode(true).children;\r\n\t\tconst ulTocJourney = document.getElementById('list_toc_journey');\r\n\t\tulTocJourney.append(...clonedChildrenJourney);\r\n\t} \r\n\t\r\n        Fungsi untuk mengambil tinggi navbar\r\n        function getNavbarHeight() {\r\n            const navbar = document.getElementById('tdi_34');\r\n            return navbar ? navbar.offsetHeight : 0;\r\n        }\r\n\r\n        \/\/ Fungsi untuk menambahkan offset posisi scroll\r\n        function scrollToElementWithOffset(elementId) {\r\n            const element = document.getElementById(elementId);\r\n            if (element) {\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n<\/span><\/p>\r\n\r\n<h2 class=\"wp-block-heading\" id=\"definition\"><strong>Definition of Sales Journal<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>A sales journal is a particular journal for an accounting cycle whose job is to record sales transactions. In addition, we can use special journals to record and post to accounts for computerization. Usually, the information is stored in the sales journal for each transaction, including; (1) Transaction date, (2) Account number, (3) Customer name, (4) Invoice number Sales amount (debit of accounts receivable and credit of sales account).<\/p>\r\n\r\n\r\n\r\n<p>In general, only accounts receivable are recorded in the sales journal. This means that cash transactions are not recorded, and cash transactions will be entered into the cash receipts journal. However, in reality, many may still use the journal account to record cash sales. Therefore, you can browse the journals to view the balances recorded in the general ledger. In addition, you can use the invoice number listed to access a copy of the invoice.<\/p>\r\n\r\n\r\n\r\n<p>The more and more complicated the transactions, so the company needs a good recording system. This recording system is known as the accounting system. The system continues to roll over time to form a cycle called the accounting cycle.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"types\"><strong>Types of Sales Journals<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>There are general<a href=\"https:\/\/www.studyfinance.com\/general-journal\/\" target=\"_blank\" rel=\"noopener\"> 4 (four) types<\/a> of sales journals, and their explanations are as follows:<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"1\">1. Cash<\/h3>\r\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-7776 size-full\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/10\/frugal-moneyshop.jpg\" alt=\"cash\" width=\"750\" height=\"393\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/10\/frugal-moneyshop.jpg 750w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/10\/frugal-moneyshop-300x157.jpg 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/10\/frugal-moneyshop-150x79.jpg 150w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/10\/frugal-moneyshop-696x365.jpg 696w\" sizes=\"auto, (max-width: 750px) 100vw, 750px\" \/><\/p>\r\n\r\n\r\n\r\n<p>Of course, the Company can sell goods in cash or on credit. Cash sales usually go to the cash register and will get a record in the accounts.\u00a0<\/p>\r\n\r\n\r\n\r\n<p>The following is an illustrative example of a perpetual sales journal:<\/p>\r\n\r\n\r\n\r\n<p>Therefore, we can assume that on November 11, 2021, HashMicro sells goods for $ 3,000,000.<\/p>\r\n\r\n\r\n\r\n<p>This sales transaction can be record as follows:<\/p>\r\n\r\n\r\n\r\n<p>(Debit) Cash = $ 3,000,000<\/p>\r\n\r\n\r\n\r\n<p>(Credit) Sales = $ 3,000,000<\/p>\r\n\r\n\r\n\r\n<p>We must also record the cost of goods sold in the perpetual inventory system and the inventory reduction. With this, the inventory account shows the amount of inventory that has not been sold.<\/p>\r\n\r\n\r\n\r\n<p>Assume that the cost of goods sold on November 12, 2021, is $1,000,000.<\/p>\r\n\r\n\r\n\r\n<p>The journal to record the cost of goods sold and the inventory reduction is as follows:<\/p>\r\n\r\n\r\n\r\n<p>(Debit) Cost of Goods Sold = $ 1,000,000<\/p>\r\n\r\n\r\n\r\n<p>(Credit) Inventory = $ 1,000,000<\/p>\r\n\r\n\r\n\r\n<p>Sales using credit cards will be processed by the clearing agency that connects the credit card issuing bank. For example, BCA Credit Cards, Bank Mandiri.<\/p>\r\n\r\n\r\n\r\n<p>The bank will later transfer the cash from the sale to the retailer&#8217;s bank account. So, if the buyer pays in cash or uses a credit card to pay for his purchases, the sale will get a record.<\/p>\r\n\r\n\r\n\r\n<p>The processing load that the clearing agency or credit card issuing bank pays is about 2-3% of the sales transaction figure.<\/p>\r\n\r\n\r\n\r\n<p>Here&#8217;s how to record credit card expenses periodically:<\/p>\r\n\r\n\r\n\r\n<p>(Debit) Credit card expenses = $ 60,000<\/p>\r\n\r\n\r\n\r\n<p>(Credit) Cash = $ 60,000<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"2\">2. Credit<\/h3>\r\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-13156 size-full\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/22666039-25271129.jpg\" alt=\"sales journal\" width=\"982\" height=\"654\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/22666039-25271129.jpg 982w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/22666039-25271129-300x200.jpg 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/22666039-25271129-768x511.jpg 768w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/22666039-25271129-150x100.jpg 150w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/22666039-25271129-696x464.jpg 696w\" sizes=\"auto, (max-width: 982px) 100vw, 982px\" \/><\/p>\r\n\r\n\r\n\r\n<p>A sales journal is a journal entry whose function is to record types of credit sales transactions. The seller typically records the sale as a debit to Accounts Receivable or Accounts Receivable and a credit account. The risk of selling on credit is in the notes receivable and notes payable journals.<\/p>\r\n\r\n\r\n\r\n<p>Pay attention to the perpetual method of recording credit sales journals below:<\/p>\r\n\r\n\r\n\r\n<p>Sales journals on credit for $ 500,000 and cost of goods sold $ 250,000 for HashMicro are as follows:<\/p>\r\n\r\n\r\n\r\n<p>(Debit) Accounts Receivable = $ 500,000<\/p>\r\n\r\n\r\n\r\n<p>(Credit) Sales = $ 500,000<\/p>\r\n\r\n\r\n\r\n<p>(Debit) Cost of Goods Sold = $ 250,000<\/p>\r\n\r\n\r\n\r\n<p>(Credit) Inventory = $ 250,000<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"3\">3. Sales discount journal<\/h3>\r\n\r\n\r\n\r\n<p>Terms in a sale are usually stated in the sales <a href=\"https:\/\/www.hashmicro.com\/invoicing-software\" target=\"_blank\" rel=\"noopener\">invoice<\/a> sent to the buyer. An invoice means\u00a0a document that a business sends to a buyer. The terms in a payment agreed upon by the buyer and the seller are called credit terms. If payment occurs when the goods are delivered, the conditions are cash or net cash.<\/p>\r\n\r\n\r\n\r\n<p>On the other hand, if the buyer can get time waivers to pay, it is called the credit period. The credit period usually starts from the date of the sale transaction stated on the invoice. For example, if the payment is due after the invoice date, such as 30 days, the condition is 30 net days, written n\/30.<\/p>\r\n\r\n\r\n\r\n<p>While the payment is due at the end of the same month as the month of sale, the terms are written as n\/eom (end-of-month). To encourage the buyer to pay before the due date, the seller usually offers a discount. For example, a seller can offer a 2% discount if the buyer pays within ten days of the invoice date.<\/p>\r\n\r\n\r\n\r\n<p>However, if the buyer does not take the discount, the price stated on the invoice will be due in 30 days. The writing of this condition is as 2\/10. n\/30 and read as 2% discount if paid in 10 days. Therefore, the net amount is due in 30 days. The discount that the buyer takes for paying early is stored as a sales discount by the seller.<\/p>\r\n\r\n\r\n\r\n<p>Usually, the seller records the sales discount in a separate account. Therefore, a sales discount account is a contra account against sales.<\/p>\r\n\r\n\r\n\r\n<p>Consider the following illustration of a sales journal with a discount and VAT:<\/p>\r\n\r\n\r\n\r\n<p>Say cash the seller is receiving within the discount period (10 days) from a credit sale of $1,500,000 and VAT of 10%.<\/p>\r\n\r\n\r\n\r\n<p>Then the sales transaction journalis like this:<\/p>\r\n\r\n\r\n\r\n<p>1. (Debit) Cash = $ 1,320,000<\/p>\r\n\r\n\r\n\r\n<p>2. (Debit) VAT = $ 150,000<\/p>\r\n\r\n\r\n\r\n<p>3. (Debit) Sales Discount =$ 30,000<\/p>\r\n\r\n\r\n\r\n<p>4. (Credit) Accounts Receivable = $ 1,500,000<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"4\">4. Return journal and sales discounts.<\/h3>\r\n\r\n\r\n\r\n<p>An item can be returned to the seller, which is a sales return. In addition, for reasons of damaged goods, defects or other reasons, the seller can reduce the price of the goods \/ provide sales discounts (sales allowance).<\/p>\r\n\r\n\r\n\r\n<p>Suppose sales returns or discounts occur on credit. The seller usually makes a credit memo or credit memorandum for the buyer who makes the return. This memo shows the amount and reason for the seller&#8217;s credit in the accounts receivable account, which accounts receivable in the event of a credit sale means that the amount gets a reduce.<\/p>\r\n\r\n\r\n\r\n<p>Such as sales discounts, sales returns, and discounts can reduce revenue because they can add to the postage of selling goods and other expenses. Because inventory is constantly getting an update, the seller adds the cost of the items returns to the inventory account. In addition, the seller must credit the cost of the goods that the customer returns to the goods sold account because this account is a debit when the initial sale is recorded.<\/p>\r\n<style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/grants?utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n<!-- \tnew CTC Grants Banner\t\t -->\r\n\t\t\t\t<img decoding=\"async\" width='696' height='189' src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/07\/CTC-Grants-scaled.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width='450' height='497' src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2023\/11\/EDG-Banner-Mobile.png.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\r\n\r\n\r\n\r\n\r\n\r\n\r\n<h3><strong>Conclusion<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>That is a brief discussion of the sales journal and its types. The sales journal is essential for a business because of the ongoing buying and selling, especially when supported by <a href=\"https:\/\/www.hashmicro.com\/blog\/four-benefits-and-how-the-sales-canvassing-works\/\">sales canvassing<\/a> techniques that help generate leads and drive revenue. The recording of cash flows also needs to be used by various existing business people.<\/p>\r\n\r\n\r\n\r\n<p>If your business doesn&#8217;t have <a href=\"https:\/\/www.hashmicro.com\/accounting\" target=\"_blank\" rel=\"noopener\">accounting software<\/a>, don&#8217;t hesitate to get in touch with us. HashMicro provides software that can help manage your business finances.<a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/?utm_source=blog\" target=\"_blank\" rel=\"noopener\"> Click here<\/a> to contact us.<\/p>\r\n<a href=\"https:\/\/www.hashmicro.com\/accounting?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/06\/Accounting.webp\" alt=\"Accounting\"><\/a>\r\n\r\n\r\n\r\n<p><script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"FAQPage\",\r\n  \"mainEntity\": {\r\n    \"@type\": \"Question\",\r\n    \"name\": \"What is sales journal?\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"A sales journal is a particular journal for an accounting cycle whose job is to record sales transactions.\"\r\n    }\r\n  }\r\n}\r\n<\/script><\/p>","protected":false},"excerpt":{"rendered":"","protected":false},"author":153,"featured_media":50527,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[861,1089],"tags":[1562,956,1561,1563],"class_list":{"0":"post-9193","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-finance","8":"category-quick-reads","9":"tag-definition-sales-journal","10":"tag-finance","11":"tag-sales-journal","12":"tag-types-sales-journal"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What is Sales Journal? | Definition and Types of Sales Journal<\/title>\n<meta name=\"description\" content=\"A sales journal is a particular journal for an accounting cycle whose job is to record sales transactions which are essential for a business.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hashmicro.com\/blog\/what-is-sales-journal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Definition of Sales Journal and its Various Types\" \/>\n<meta property=\"og:description\" content=\"A sales journal is a particular journal for an accounting cycle whose job is to record sales transactions which are essential for a business.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hashmicro.com\/blog\/what-is-sales-journal\/\" \/>\n<meta property=\"og:site_name\" content=\"BusinessTech\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/web.facebook.com\/hashmicro\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-05T14:00:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-02T04:10:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/Sales-Journal-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2048\" \/>\n\t<meta property=\"og:image:height\" content=\"1109\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Chandra Natsir\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hashmicro\" \/>\n<meta name=\"twitter:site\" content=\"@hashmicro\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Chandra Natsir\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hashmicro.com\/blog\/what-is-sales-journal\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hashmicro.com\/blog\/what-is-sales-journal\/\"},\"author\":{\"name\":\"Chandra Natsir\",\"@id\":\"https:\/\/www.hashmicro.com\/blog\/#\/schema\/person\/f17501aef487b92b4ffc58a7ef7ab97b\"},\"headline\":\"Definition of Sales Journal and its Various Types\",\"datePublished\":\"2022-03-05T14:00:49+00:00\",\"dateModified\":\"2026-01-02T04:10:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hashmicro.com\/blog\/what-is-sales-journal\/\"},\"wordCount\":1199,\"publisher\":{\"@id\":\"https:\/\/www.hashmicro.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/blog\/what-is-sales-journal\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/Sales-Journal-scaled.jpg\",\"keywords\":[\"definition sales journal\",\"finance\",\"sales journal\",\"types sales journal\"],\"articleSection\":[\"Finance\",\"Quick Reads\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hashmicro.com\/blog\/what-is-sales-journal\/\",\"url\":\"https:\/\/www.hashmicro.com\/blog\/what-is-sales-journal\/\",\"name\":\"What is Sales Journal? 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