{"id":15469,"date":"2025-01-24T02:31:01","date_gmt":"2025-01-24T02:31:01","guid":{"rendered":"https:\/\/www.hashmicro.com\/ph\/blog\/?p=15469"},"modified":"2026-02-09T08:21:39","modified_gmt":"2026-02-09T08:21:39","slug":"sales-journal","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/ph\/blog\/sales-journal\/","title":{"rendered":"Sales Journal: Definition, Examples, and Entries"},"content":{"rendered":"<p>Managing financial transactions in a retail business is no easy feat. Imagine a store that handles dozens of sales each day, with credit transactions piling up alongside cash payments. Kung walang maayos na records like a sales journal, madali lang mawala sa sistema ang mga utang at inventory tracking.<\/p>\n<p>This is where a daybook becomes indispensable. It\u2019s not just a tool for recording numbers, it\u2019s the backbone of tracking credit sales and making sure your business&#8217; financials runs smoothly.<\/p>\n<p>Kahit maliit na tindahan o lumalaking negosyo ang hawak mo<i>,<\/i> learning how to use a balance sheet can make financial management simpler and more efficient. This article will explain the role of a sales journal and why it\u2019s a vital part of any retail business worth their salt.<\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\">A sales journal keeps track of credit sales, helping businesses record transactions and manage receivables.<\/li>\n<li style=\"font-weight: 400;\">It makes accounting easier by organizing sales records and reducing mistakes.<\/li>\n<li style=\"font-weight: 400;\">There are different types of sales journals for cash sales, credit sales, discounts, and returns.<\/li>\n<li style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/ph\/accounting-software\">HashMicro\u2019s Accounting Software<\/a> helps businesses track sales, invoices, and reports automatically.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.hashmicro.com\/ph\/free-product-tour\/?medium=free-product-tour\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-demo-gratis.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-demo-gratis.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/mobile-bir-demo-gratis.webp\" alt=\"FreeDemo\" class=\"responsive-image-banner\" width=\"620\" height=\"255\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><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 Contents\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\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\">Content Lists<\/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\/* 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 20px 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  padding-top: 20px;\r\n  margin-top: 0px;\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: 84% !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%; 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\/\/ 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.innerWidth < 767){\r\n\t\t\ttocTitle.textContent = 'Table of Contents'; \/\/ Selalu pertahankan judul ini di mobile\r\n\t\t} else {\r\n\t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\t\tcurrentHeader = currentHeaderId;\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\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  tocTitle.textContent = 'Table of Contents'; \/\/ 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        tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\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 Contents'; \/\/ 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  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\t\t\t\t\t}\r\n\t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t}\r\n\t\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\t\t\t\t}\r\n\t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\t\t\t} else {\r\n\t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t  tocTitle.textContent = 'Table of Contents'; \/\/ Reset title\r\n\t\t\t\ttoc.style.paddingBottom = '24px';\r\n\t\t\t \tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t  });\r\n\r\n\t\t  \/\/ Close TOC when a link inside it is clicked\r\n\t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\t\t  tocLinks.forEach(function(link) {\r\n\t\t\tlink.addEventListener(\"click\", function() {\r\n\t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t});\r\n\t\t  });\r\n\t\t});\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n        let headerCounter = 0; \/\/ Counter to generate unique IDs\r\n\r\n\t\t\/\/ Function to generate ID in header0, header1, etc. format\r\n\t\tfunction formatId() {\r\n\t\t\treturn `header-${headerCounter++}`; \/\/ ID format: header0, header1, etc.\r\n\t\t}\r\n\r\n\/\/ \t\tfunction formatId(text) {\r\n\/\/             return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n\/\/         }\r\n\t\r\n        \/\/ Function to create nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Object to store list of h2 and h3 with their titles\r\n        const headings = [];\r\n\r\n           \/\/ Get all h2 and h3 elements\r\n        \/\/ Get all h2 and h3 elements\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = formatId(); \/\/ Generate new ID\r\n\t\t\t\telement.id = id; \/\/ Set ID to h2 element\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Hide Key Takeaways di ToC\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = formatId(); \/\/ Generate new ID\r\n\t\t\t\telement.id = id; \/\/ Set ID to h3 element\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Create HTML list from headings object\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Use the newly generated ID\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Get ul element with id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Get content (child elements) from ul with id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Get ul element with id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Add content obtained from 'list_toc' to ul with id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Function to get navbar height\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Function to add scroll position offset\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Function to handle title link click\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Add event listener for all title links\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n    <\/script> -->\r\n<\/p>\n<h2><b>What is a Sales Journal?<\/b><\/h2>\n<p>A sales journal is an accounting method utilized to record the aggregate of bills generated for clients. The sales journal is utilized to document receivables, including credit sales of products and\/or services. Cash dealings are entered in a receipts journal, which is designated for recording transactions settled in cash.<\/p>\n<p>It is a type of <a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/special-journal\/\">special journal<\/a> used to record detailed sales transactions, focusing specifically on credit sales only tracks credit sales, meaning cash sales are excluded and instead recorded in the cash receipts journal. However, in reality, many may still use the sales daybook to record cash sales.<\/p>\n<p>If you want to view and check the balances recorded in the general ledger, you can trace them through the journal. You can use the invoice number listed to access a copy of the invoice.<\/p>\n<p>To simplify invoice management in your company, you can use an e-invoicing system integrated with a sales recording application to automatically track invoices. You also can use <a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/lead-management-software\/\">lead management software<\/a> to record and track leads.<\/p>\n<p>As transactions grow more numerous and complex, companies require a reliable recording system. This recording system is known as the <a href=\"\/ph\/blog\/accounting-system\/\">accounting system<\/a>, which evolves over time to form a cycle called the accounting cycle.<\/p>\n<p><strong>Also read:<\/strong>\u00a0<a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/closing-entry\/\">Closing Entry in Accounting: Definitions, Types, and Examples<\/a><\/p>\n<style>\r\n    * {\r\n        margin: 0;\r\n        padding: 0;\r\n        box-sizing: border-box;\r\n        font-family: 'Roboto', sans-serif;\r\n    }\r\n\t\r\n\t.hashy-content a {\r\n\t\t\tcolor: #b0e0e6  !important;\r\n\t\t\ttext-decoration: underline !important;\r\n\t}\r\n\t.hashy-content a:hover {\r\n\t\t\ttext-decoration: underline !important;\r\n\t}\r\n\t\r\n\t.hashy-content .hashy-cta {\r\n\t\ttext-decoration: none !important;\r\n\t}\r\n\t\r\n\t.hashy-content .hashy-cta:hover {\r\n\t\t\ttext-decoration: none !important;\r\n\t}\r\n\r\n    .hashylogo {\r\n        width: 280px !important;\r\n        height: 70px !important;\r\n 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linear-gradient(242deg, #B14CF1 2.92%, #7B00FF 104.91%), #F3E3FF;\r\n            box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n        }\r\n\r\n        .hashy-fact-star {\r\n            width: 36px;\r\n            height: 29px;\r\n\t\t\tleft:52%;\r\n        }\r\n\t\t\r\n\t\t.hashy-fact {\r\n    \t\twidth: fit-content;\r\n\t\t\theight: auto;align-content\r\n\t\t}\r\n\r\n        .hashy-fact p {\r\n            color: #FFF;\r\n            text-align: center;\r\n            font-size: 18px;\r\n            font-weight: 700;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashy-content {\r\n            display: flex;\r\n            width: 100%;\r\n            padding: 16px;\r\n            flex-direction: column;\r\n            align-items: flex-start;\r\n            border-radius: 8px;\r\n            border: 1px solid #7D02FF;\r\n            background: linear-gradient(238deg, #7B00FF 2.44%, #FBB8FF 154.72%), #F3E3FF;\r\n            box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n            gap: 12px;\r\n        }\r\n\r\n        .hashy-content h3 {\r\n            color: #FFF;\r\n            font-family: Roboto;\r\n            font-size: 16px;\r\n\t\t\tpadding: 0px !important;\r\n            font-style: normal;\r\n            font-weight: 800;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashy-content p {\r\n            color: #FFF;\r\n            font-size: 14px;\r\n            font-weight: 400;\r\n            line-height: 18px;\r\n        }\r\n\t\t\r\n        .hashy-cta {\r\n            display: flex;\r\n            padding: 12px 16px;\r\n            align-items: center;\r\n            gap: 8px;\r\n            width: fit-content;\r\n            border-radius: 8px;\r\n            border: 1px solid #7D02FF;\r\n            background: #F8EEFF;\r\n            box-shadow: 0px 0px 15.5px 0px rgba(255, 255, 255, 0.40), 0px 4px 4px 0px rgba(0, 0, 0, 0.25);\r\n        }\r\n\r\n        .hashy-cta p {\r\n            color: #8627DE;\r\n            text-align: center;\r\n            font-size: 14px;\r\n            font-weight: 800;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashyrobot {\r\n            top: -14%;\r\n            left: 75%;\r\n            width: 64px;\r\n            height: 110px;            \r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div>\r\n    <div class=\"hashy\">\r\n        <div class=\"hashy-fact\">\r\n            <p>Hashy AI Fact<\/p>\r\n\t\t\t<div  class=\"hashy-fact-star\">\r\n\t\t\t\t\t  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"36\" height=\"28\" viewBox=\"0 0 36 28\" fill=\"none\">\r\n\t\t\t\t\t  <path d=\"M17.7875 22.5125C20.7747 23.1401 21.7146 24.0249 22.3263 26.9054C22.3463 26.9933 22.3964 27.0718 22.4684 27.1281C22.5404 27.1844 22.6299 27.215 22.7222 27.215C22.8145 27.215 22.904 27.1844 22.976 27.1281C23.048 27.0718 23.0981 26.9933 23.1181 26.9054C23.7619 23.9936 24.6697 23.0773 27.6248 22.5125C27.7148 22.493 27.7954 22.4441 27.8532 22.374C27.9109 22.3038 27.9424 22.2165 27.9424 22.1266C27.9424 22.0366 27.9109 21.9493 27.8532 21.8792C27.7954 21.809 27.7148 21.7601 27.6248 21.7406C24.6439 21.1131 23.704 20.2282 23.1181 17.3477C23.0981 17.2599 23.048 17.1813 22.976 17.1251C22.904 17.0688 22.8145 17.0381 22.7222 17.0381C22.6299 17.0381 22.5404 17.0688 22.4684 17.1251C22.3964 17.1813 22.3463 17.2599 22.3263 17.3477C21.6825 20.2533 20.7747 21.1695 17.8196 21.7406C17.7285 21.7563 17.6456 21.8018 17.5847 21.8697C17.5237 21.9376 17.4885 22.0238 17.4847 22.1139C17.481 22.2041 17.5089 22.2927 17.564 22.3652C17.6191 22.4378 17.6979 22.4897 17.7875 22.5125Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t  <path d=\"M0.643802 13.5823C7.6355 14.8374 9.54115 16.7201 10.8288 23.5103C10.8288 23.6767 10.8966 23.8363 11.0173 23.954C11.1381 24.0717 11.3018 24.1378 11.4726 24.1378C11.6433 24.1378 11.8071 24.0717 11.9278 23.954C12.0485 23.8363 12.1164 23.6767 12.1164 23.5103C13.404 16.695 15.3354 14.8374 22.2949 13.5823C22.4656 13.5823 22.6294 13.5161 22.7501 13.3984C22.8709 13.2808 22.9387 13.1211 22.9387 12.9547C22.9387 12.7883 22.8709 12.6286 22.7501 12.5109C22.6294 12.3933 22.4656 12.3271 22.2949 12.3271C15.3032 11.072 13.404 9.22071 12.1164 2.40539C12.1164 2.23895 12.0485 2.07933 11.9278 1.96164C11.8071 1.84395 11.6433 1.77783 11.4726 1.77783C11.3018 1.77783 11.1381 1.84395 11.0173 1.96164C10.8966 2.07933 10.8288 2.23895 10.8288 2.40539C9.54115 9.22071 7.60975 11.072 0.643802 12.3271C0.473055 12.3271 0.309302 12.3933 0.188565 12.5109C0.067829 12.6286 0 12.7883 0 12.9547C0 13.1211 0.067829 13.2808 0.188565 13.3984C0.309302 13.5161 0.473055 13.5823 0.643802 13.5823Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t  <path d=\"M22.8576 7.12452C27.2547 7.84621 28.2848 8.85659 29.0316 13.1428C29.0418 13.2081 29.0757 13.2677 29.1271 13.3107C29.1784 13.3538 29.2439 13.3774 29.3117 13.3774C29.3794 13.3774 29.445 13.3538 29.4963 13.3107C29.5477 13.2677 29.5816 13.2081 29.5917 13.1428C30.3643 8.85659 31.3751 7.85249 35.7723 7.12452C35.8371 7.11097 35.8952 7.07617 35.9368 7.02592C35.9785 6.97567 36.0012 6.91301 36.0012 6.84839C36.0012 6.78378 35.9785 6.72112 35.9368 6.67086C35.8952 6.62061 35.8371 6.58581 35.7723 6.57226C31.3751 5.84429 30.3643 4.8402 29.5917 0.553954C29.5816 0.488664 29.5477 0.429094 29.4963 0.38605C29.445 0.343005 29.3794 0.319336 29.3117 0.319336C29.2439 0.319336 29.1784 0.343005 29.1271 0.38605C29.0757 0.429094 29.0418 0.488664 29.0316 0.553954C28.2848 4.8402 27.2547 5.84429 22.8576 6.59737C22.8029 6.61786 22.7559 6.65402 22.7228 6.70107C22.6896 6.74812 22.6719 6.80386 22.6719 6.86094C22.6719 6.91802 22.6896 6.97376 22.7228 7.02082C22.7559 7.06787 22.8029 7.10403 22.8576 7.12452Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t<\/svg>\r\n\t\t\t\t<\/div> \r\n        <\/div>\r\n\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/05\/Hashy-Desktop-1.webp\" width=\"96\" height=\"166\" alt=\"\" class=\"hashyrobot\">\r\n\r\n        <div class=\"hashy-content\">\r\n            <h3>Need to know!<\/h3>\r\n\t\t\t<p>AI-powered sales journal automates transaction recording, improving accuracy and saving time. With Hashy AI from HashMicro, you can streamline sales entries and reduce manual errors.<\/p>\r\n\r\n<a href=\"https:\/\/www.hashmicro.com\/ph\/free-product-tour?medium=cta-button-fun-fact\" class=\"hashy-cta\" style=\"display: flex;\">\r\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"15\" viewBox=\"0 0 36 28\" fill=\"none\">\r\n  <path d=\"M17.7875 22.5125C20.7747 23.1401 21.7146 24.0249 22.3263 26.9054C22.3463 26.9933 22.3964 27.0718 22.4684 27.1281C22.5404 27.1844 22.6299 27.215 22.7222 27.215C22.8145 27.215 22.904 27.1844 22.976 27.1281C23.048 27.0718 23.0981 26.9933 23.1181 26.9054C23.7619 23.9936 24.6697 23.0773 27.6248 22.5125C27.7148 22.493 27.7954 22.4441 27.8532 22.374C27.9109 22.3038 27.9424 22.2165 27.9424 22.1266C27.9424 22.0366 27.9109 21.9493 27.8532 21.8792C27.7954 21.809 27.7148 21.7601 27.6248 21.7406C24.6439 21.1131 23.704 20.2282 23.1181 17.3477C23.0981 17.2599 23.048 17.1813 22.976 17.1251C22.904 17.0688 22.8145 17.0381 22.7222 17.0381C22.6299 17.0381 22.5404 17.0688 22.4684 17.1251C22.3964 17.1813 22.3463 17.2599 22.3263 17.3477C21.6825 20.2533 20.7747 21.1695 17.8196 21.7406C17.7285 21.7563 17.6456 21.8018 17.5847 21.8697C17.5237 21.9376 17.4885 22.0238 17.4847 22.1139C17.481 22.2041 17.5089 22.2927 17.564 22.3652C17.6191 22.4378 17.6979 22.4897 17.7875 22.5125Z\" fill=\"#AF48F2\"\/>\r\n  <path d=\"M0.643802 13.5823C7.6355 14.8374 9.54115 16.7201 10.8288 23.5103C10.8288 23.6767 10.8966 23.8363 11.0173 23.954C11.1381 24.0717 11.3018 24.1378 11.4726 24.1378C11.6433 24.1378 11.8071 24.0717 11.9278 23.954C12.0485 23.8363 12.1164 23.6767 12.1164 23.5103C13.404 16.695 15.3354 14.8374 22.2949 13.5823C22.4656 13.5823 22.6294 13.5161 22.7501 13.3984C22.8709 13.2808 22.9387 13.1211 22.9387 12.9547C22.9387 12.7883 22.8709 12.6286 22.7501 12.5109C22.6294 12.3933 22.4656 12.3271 22.2949 12.3271C15.3032 11.072 13.404 9.22071 12.1164 2.40539C12.1164 2.23895 12.0485 2.07933 11.9278 1.96164C11.8071 1.84395 11.6433 1.77783 11.4726 1.77783C11.3018 1.77783 11.1381 1.84395 11.0173 1.96164C10.8966 2.07933 10.8288 2.23895 10.8288 2.40539C9.54115 9.22071 7.60975 11.072 0.643802 12.3271C0.473055 12.3271 0.309302 12.3933 0.188565 12.5109C0.067829 12.6286 0 12.7883 0 12.9547C0 13.1211 0.067829 13.2808 0.188565 13.3984C0.309302 13.5161 0.473055 13.5823 0.643802 13.5823Z\" fill=\"#AF48F2\"\/>\r\n  <path d=\"M22.8576 7.12452C27.2547 7.84621 28.2848 8.85659 29.0316 13.1428C29.0418 13.2081 29.0757 13.2677 29.1271 13.3107C29.1784 13.3538 29.2439 13.3774 29.3117 13.3774C29.3794 13.3774 29.445 13.3538 29.4963 13.3107C29.5477 13.2677 29.5816 13.2081 29.5917 13.1428C30.3643 8.85659 31.3751 7.85249 35.7723 7.12452C35.8371 7.11097 35.8952 7.07617 35.9368 7.02592C35.9785 6.97567 36.0012 6.91301 36.0012 6.84839C36.0012 6.78378 35.9785 6.72112 35.9368 6.67086C35.8952 6.62061 35.8371 6.58581 35.7723 6.57226C31.3751 5.84429 30.3643 4.8402 29.5917 0.553954C29.5816 0.488664 29.5477 0.429094 29.4963 0.38605C29.445 0.343005 29.3794 0.319336 29.3117 0.319336C29.2439 0.319336 29.1784 0.343005 29.1271 0.38605C29.0757 0.429094 29.0418 0.488664 29.0316 0.553954C28.2848 4.8402 27.2547 5.84429 22.8576 6.59737C22.8029 6.61786 22.7559 6.65402 22.7228 6.70107C22.6896 6.74812 22.6719 6.80386 22.6719 6.86094C22.6719 6.91802 22.6896 6.97376 22.7228 7.02082C22.7559 7.06787 22.8029 7.10403 22.8576 7.12452Z\" fill=\"#AF48F2\"\/>\r\n<\/svg>\r\n                <p>Get a Free Demo Now!<\/p>\r\n            <\/a>\r\n        <\/div>\r\n    <\/div>\r\n<\/div>\n<h2><b>Sales Journal Example\u00a0<\/b><\/h2>\n<p>Let\u2019s set up an example for a sales journal in the Philippines. ABC Manufacturing is a furniture production company in the Philippines. On January 15, 2025, they recorded the following <b>credit sales<\/b> transactions in their sales journal:<\/p>\n<ol>\n<li><b>To Juana\u2019s Trading<\/b>: Sold \u20b1120,000 worth of office chairs on credit. The cost of goods sold was \u20b190,000. Invoice No. 001.<\/li>\n<li><b>To Mateo Supplies<\/b>: Delivered conference tables worth \u20b1200,000 on credit. The cost of goods sold was \u20b1150,000. Invoice No. 002.<\/li>\n<li><b>To Clara Retail<\/b>: Supplied wooden desks worth \u20b1300,000 on credit. The cost of goods sold was \u20b1240,000. Invoice No. 003.<\/li>\n<li><b>To Global Hardware<\/b>: Shipped cabinets worth \u20b175,000 on credit. The cost of goods sold was \u20b160,000. Invoice No. 004.<\/li>\n<\/ol>\n<h2><b>Sales Journal Entries Format<\/b><\/h2>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Date<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Customer Name<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Invoice No<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Accounts Receivable (Dr)<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Sales (Cr)<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Cost of Goods Sold (Dr)<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Inventory (Cr)<\/b><\/td>\n<\/tr>\n<tr>\n<td>2025-01-15<\/td>\n<td>Juana\u2019s Trading<\/td>\n<td>001<\/td>\n<td>\u20b1120,000<\/td>\n<td>\u20b1120,000<\/td>\n<td>\u20b190,000<\/td>\n<td>\u20b190,000<\/td>\n<\/tr>\n<tr>\n<td>2025-01-15<\/td>\n<td>Mateo Supplies<\/td>\n<td>002<\/td>\n<td>\u20b1200,000<\/td>\n<td>\u20b1200,000<\/td>\n<td>\u20b1150,000<\/td>\n<td>\u20b1150,000<\/td>\n<\/tr>\n<tr>\n<td>2025-01-15<\/td>\n<td>Clara Retail<\/td>\n<td>003<\/td>\n<td>\u20b1300,000<\/td>\n<td>\u20b1300,000<\/td>\n<td>\u20b1240,000<\/td>\n<td>\u20b1240,000<\/td>\n<\/tr>\n<tr>\n<td>2025-01-15<\/td>\n<td>Global Hardware<\/td>\n<td>004<\/td>\n<td>\u20b175,000<\/td>\n<td>\u20b175,000<\/td>\n<td>\u20b160,000<\/td>\n<td>\u20b160,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><b>Notes:<\/b><\/h3>\n<ol>\n<li><b>VAT Payable<\/b>: Output VAT is calculated at 12% of the sales amount (e.g., \u20b1120,000 x 12% = \u20b114,400 for Juana\u2019s Trading).<\/li>\n<li><b>Discount<\/b>: A 2% discount is applied if the customer pays within 10 days of the invoice date. For example, Juana\u2019s Trading receives a \u20b12,400 discount (2% of \u20b1120,000).<\/li>\n<li><b>Accounts Receivable<\/b>: This reflects the total amount billed to the customer, including VAT, minus any applicable discount.<\/li>\n<li><b>Inventory and COGS<\/b>: Inventory is credited, and the cost of goods sold is debited based on the actual cost of the items sold.<\/li>\n<\/ol>\n<h2><b>When Sales Journal is Used<\/b><\/h2>\n<p>At the close of each reporting period, the total debits and credits from the sales journal are transferred to the general ledger. To investigate these posted balances in the general ledger, one can refer back to the sales journal and use the listed invoice number to locate a copy of the invoice. Additionally, an <a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/adjusting-journals-entries\/\">adjusting journal entry<\/a> may be made to ensure that income and expenses are recognized in the correct period.<\/p>\n<p>The use of sales journals is primarily associated with manual accounting systems. In computerized accounting systems, subsidiary journals are often unnecessary due to automated processes.<\/p>\n<h2><b>Advantages of Sales Journal<\/b><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-sample.webp\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-15472\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-sample.webp\" alt=\"sales journal sample\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-sample.webp 1200w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-sample-300x169.webp 300w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-sample-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-sample-768x432.webp 768w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-sample-747x420.webp 747w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-sample-150x84.webp 150w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-sample-696x392.webp 696w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-sample-1068x601.webp 1068w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a>A sales journal simplifies transaction recording by consolidating credit sales into one place. Here are several advantages of this particular journal entry:<\/p>\n<ul>\n<li><b>Efficient Transaction Analysis<\/b>: Each credit sale is analyzed in terms of debits and credits, ensuring accurate records.<\/li>\n<li><b>Invoice Support<\/b>: All credit sales are backed by invoices, providing a reliable audit trail.<\/li>\n<li><b>Simplified Recording<\/b>: Details like transaction amount, type, customer name, and inventory cost are recorded in one line, avoiding lengthy explanations.<\/li>\n<li><b>Time-Saving<\/b>: Eliminates the need for repetitive entries, making the process faster and more efficient.<\/li>\n<li><b>Centralized Record<\/b>: Groups all credit sales transactions in a single <a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/journal-entry-example\/\">journal entry<\/a> for easier reference.<\/li>\n<li><b>Trial Balance Foundation<\/b>: Acts as a base for preparing the trial balance to make sure the financial reporting is balanced.<\/li>\n<\/ul>\n<h2><b>Disadvantages of Sales Journal<\/b><\/h2>\n<p>While a journal entry of sales helps organize credit sales, manual entries can lead to mistakes that affect financial accuracy. Here are the disadvantages businesses should consider.<\/p>\n<ul>\n<li><b>Risk of Errors<\/b>: Incorrect entries in the income records can lead to mismatches between the sales account and accounts receivable, which will affect the trial balance&#8217;s accuracy.<\/li>\n<li><b>Increased Workload<\/b>: The credit sales transactions could also be identified directly from the accounts receivable, making the journal an additional task.<\/li>\n<li><b>Reconciliation Issues<\/b>: Discrepancies in the sales journal can cause mismatches in the trial balance, accounts receivable, and inventory accounts.<\/li>\n<li><b>Requires Precision<\/b>: Entries in the record book must be recorded with great care to avoid errors.<\/li>\n<li><b>Higher Workforce Costs<\/b>: Maintaining the sales journal adds to the accounting workload, potentially increasing labor expenses.<\/li>\n<\/ul>\n<h2><b>Types of Sales Journal<\/b><\/h2>\n<p>There are four (4) common types of sales journals, which consist of:<\/p>\n<h3><b>1. Cash Sales Journal<\/b><\/h3>\n<p>Cash sales, including those made via physical cash or credit cards, are recorded in this journal. Credit card transactions are processed by clearing agencies or banks (e.g., BDO, BPI), which transfer the funds to the seller&#8217;s account after deducting a processing fee (typically 2-3%). These fees are recorded as credit card expenses in the journal.<\/p>\n<h3><b>2. Credit Sales Journal<\/b><\/h3>\n<p>This journal tracks all credit sales transactions, where accounts receivable is debited, and sales are credited. Businesses often use this and <a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/sales-crm\/\">sales CRM<\/a> to monitor outstanding payments from customers. Credit sales also highlight the risk of unpaid receivables, which are managed by issuing promissory notes or credit terms.<\/p>\n<h3><b>3. Sales Discount Journal<\/b><\/h3>\n<p>Discounts are common for encouraging customers to pay early. Terms like &#8220;2\/10, n\/30&#8221; mean a 2% discount is applied if payment is made within 10 days, while the full amount is due within 30 days. These discounts are recorded in the sales discount journal, reducing the total accounts receivable.<\/p>\n<h3><b>4. Sales Returns and Allowances Journal<\/b><\/h3>\n<p>This journal is used for tracking goods returned by customers or allowances given for defective items. As such, businesses issue credit memos for such transactions, reducing the accounts receivable balance and adjusting inventory and cost of goods sold.<\/p>\n<p>These practices are generally consistent across countries, as they adhere to standard accounting principles (such as GAAP or IFRS). However, local tax regulations (e.g., VAT in the Philippines) might influence specific details, such as how sales taxes are recorded in these journals.<\/p>\n<p>To simplify invoice management, many businesses rely on <a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/top-accounting-software-philippines\/\" target=\"_blank\" rel=\"noopener\">accounting platforms for Philippine businesses<\/a>\u00a0to automate tracking and reporting processes, with HashMicro being one of the most reliable ones. To check out for yourself about this system\u2019s features, click the free demo banner below!<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/ph\/free-product-tour\/?medium=free-product-tour\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-demo-gratis.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-demo-gratis.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/mobile-bir-demo-gratis.webp\" alt=\"FreeDemo\" class=\"responsive-image-banner\" width=\"620\" height=\"255\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2><b>Sales Journal Entry Format<\/b><\/h2>\n<p>Below is the format for recording a sales journal entry:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Date<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Account Debited<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Invoice No<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>PR<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Accounts Receivable\u00a0<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Sales\u00a0<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Cost of Goods Sold\u00a0<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Inventory\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td>01\/15\/2025<\/td>\n<td>Accounts Receivable &#8211; Juan dela Cruz<\/td>\n<td>INV-2025-001<\/td>\n<td>101<\/td>\n<td>15,000<\/td>\n<td>15,000<\/td>\n<td>10,000<\/td>\n<td>10,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Explanation:<\/b><\/p>\n<ol>\n<li><b>Date<\/b>: This column records the date of the sale, which should match the invoice date.<\/li>\n<li><b>Account Debited<\/b>: This column lists the name of the customer purchasing goods on credit.<\/li>\n<li><b>Invoice No<\/b>: The sales invoice number is recorded here for reference.<\/li>\n<li><b>PR (Post Reference)<\/b>: This column is used for tracking, where a specific number is assigned to the customer account for daily postings.<\/li>\n<li><b>Accounts Receivable and Sales<\/b>: The amount due from the customer is recorded here, with accounts receivable debited and sales credited for the same amount.<\/li>\n<li><b>Cost of Goods Sold and Inventory<\/b>: This column records the cost price of the sold goods, where the cost of goods sold is debited, and inventory is credited for the same value.<\/li>\n<\/ol>\n<h2><b>How to Record Sales Journal<\/b><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-book.webp\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-15473\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-book.webp\" alt=\"sales journal book\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-book.webp 1200w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-book-300x169.webp 300w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-book-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-book-768x432.webp 768w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-book-747x420.webp 747w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-book-150x84.webp 150w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-book-696x392.webp 696w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/01\/sales-journal-book-1068x601.webp 1068w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a>Recording a sales journal involves following a systematic process to ensure accuracy in documenting credit sales and supporting accurate <a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/sales-forecast\/\">sales forecast<\/a> analysis. Here\u2019s a simple step-by-step guide:<\/p>\n<h3><b>1. Identify the Transaction<\/b><\/h3>\n<p>Determine if the sale was made on credit. Only credit sales (not cash sales) are recorded in the sales journal.<\/p>\n<h3><b>2. Gather Necessary Information<\/b><\/h3>\n<p>Collect details such as:<\/p>\n<ul>\n<li><b>Date<\/b> of the transaction<\/li>\n<li><b>Customer\u2019s Name<\/b><\/li>\n<li><b>Invoice Number<\/b><\/li>\n<li><b>Amount of Sale<\/b> (credit sale value)<\/li>\n<li><b>Cost of Goods Sold (COGS)<\/b> (if using a perpetual inventory system)<\/li>\n<\/ul>\n<h3><b>3. Record the Transaction in the Sales Journal<\/b><\/h3>\n<p>Create a journal entry for the transaction. Use the following accounts:<\/p>\n<ul>\n<li><b>Accounts Receivable (Debit)<\/b>: Record the amount the customer owes.<\/li>\n<li><b>Sales (Credit)<\/b>: Record the revenue earned from the sale.<\/li>\n<li><b>Cost of Goods Sold (Debit)<\/b>: Record the cost incurred for the sold goods.<\/li>\n<li><b>Inventory (Credit)<\/b>: Deduct the sold goods from inventory.<\/li>\n<\/ul>\n<h3><b>4. Post to the General Ledger<\/b><\/h3>\n<p>At the end of the reporting period, total the sales journal columns (e.g., Accounts Receivable, Sales) and transfer the amounts to the general ledger.<\/p>\n<h3><b>5. Verify and Adjust Entries<\/b><\/h3>\n<p>Double-check for errors or missing information. If there are discounts, returns, or allowances, make adjustments using appropriate journal entries (e.g., sales returns journal).<\/p>\n<h2><b>Effortless Sales Journal Tracking with HashMicro Accounting Software<\/b><\/h2>\n<p>As your business grows, managing credit sales and maintaining accurate sales journals can become increasingly complex. High transaction volumes require an efficient solution to keep financial data organized and reliable.<\/p>\n<p>This is where <a href=\"https:\/\/www.hashmicro.com\/ph\/accounting-software\">HashMicro Accounting Software<\/a> can make a difference. Designed to simplify complex financial processes, it helps businesses maintain seamless records, track receivables, and generate accurate reports with minimal effort.<\/p>\n<p>Whether you&#8217;re a small business or an established company, having an automated system ensures every transaction is accounted for. With unlimited users, BIR accreditation, and customizable features, it\u2019s tailored to meet the unique needs of every company.<\/p>\n<p>Let\u2019s look at the features of HashMicro\u2019s Accounting Software:<\/p>\n<ul>\n<li><b>Invoicing, Billing, Credit Note and <a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/debit-note\/\">Debit Note<\/a> Management: <\/b>Essential for recording credit sales and tracking adjustments like returns or allowances.<\/li>\n<li><b>Chart of Accounts Hierarchy: <\/b>Important for correctly categorizing sales and associated accounts (e.g., accounts receivable, sales revenue).<\/li>\n<li><b>Customer Aging Report &amp; Statement: <\/b>Helps monitor outstanding receivables and overdue payments linked to sales recorded in the journal.<\/li>\n<li><b>Online Payment\/e-Invoice: <\/b>Facilitates tracking of receivables and linking invoices directly to payments for faster reconciliation.<\/li>\n<li><b>Comprehensive Financial Reporting: <\/b>Useful for summarizing sales journal entries into reports like the trial balance, income statement, and balance sheet.<\/li>\n<li><b>Deposit, Prepayment and Journal Entry Reversal Tracking: <\/b>Supports accurate adjustments for prepayments or corrections to sales journal entries.<\/li>\n<li><b>Debt Collection Management: <\/b>Ensures follow-up on receivables recorded in the sales journal.<\/li>\n<\/ul>\n<h2><b>Conclusion<\/b><\/h2>\n<p>A sales ledger is essential for recording credit sales and maintaining accurate financial data. It organizes transactions, tracks receivables, and reduces errors, kaya mas madali ang paggawa ng financial reports. Businesses can rely on this tool to streamline their records and support effective decision-making.<\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/ph\/accounting-software\">HashMicro\u2019s Accounting Software<\/a> is your partner in simplifying financial processes and automating sales tracking. It offers customizable features, BIR accreditation, and unlimited users para mas swak sa pangangailangan ng negosyo mo.<\/p>\n<p>Take control of your finances with HashMicro, a reliable and comprehensive accounting solution. Its seamless integration, real-time tracking, and automated reporting ensure accuracy and efficiency.<\/p>\n<p>So, if this software interests you, why don\u2019t you try the <a href=\"https:\/\/www.hashmicro.com\/ph\/free-product-tour\/\">free demo<\/a> now?<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/ph\/accounting-software?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-accounting.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-accounting.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/mobile-br-accounting.webp\" alt=\"Accounting\" class=\"responsive-image-banner\" width=\"620\" height=\"255\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2><strong>FAQ on Sales Journal Book<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>What is the difference between a sales journal and a cash receipts journal?<\/strong><\/summary>\n<p>A sales journal records all credit sales transactions, while a cash receipts journal records all cash inflows, including cash sales and payments received from customers.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>How are sales returns and allowances recorded in accounting?<\/strong><\/summary>\n<p>Sales returns and allowances are recorded in a contra-revenue account, which reduces the total sales revenue. When a product is returned, the sales returns and allowances account is debited, and accounts receivable is credited.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>How do sales discounts impact sales book entries?<\/strong><\/summary>\n<p>Sales discounts are reductions in the amount due from customers who pay early, as per the credit terms. These discounts are recorded in a contra-revenue account called &#8220;Sales Discounts,&#8221; which reduces the total sales revenue reported.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>What is the purpose of posting references in an income balance?<\/strong><\/summary>\n<p>Posting references in a sales book are used to indicate that an entry has been posted to the appropriate ledger account. This helps in tracking and cross-referencing entries between the journal and the ledger.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>What is the journal entry for sales?<\/strong><\/summary>\n<p>A sales journal entry is a record in bookkeeping that tracks the sale of goods or services to a customer. It is also referred to as a revenue journal entry.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>What is another name for a sales journal?<\/strong><\/summary>\n<p>The sales day book, also known as the sales book, sales journal, or sold book, is a subsidiary book and serves as an original entry book. It is manually maintained to record all credit sales of the business in a single, organized account.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>What are examples of sales journals?<\/strong><\/summary>\n<p>A sales journal is used to record financial transactions that are conducted on credit with a promise to pay at a later date. For example, it could involve the sale of inventory where the buyer agrees to pay within 30 days.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is the difference between a sales journal and a cash receipts journal?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"A sales journal records all credit sales transactions made by a business, while a cash receipts journal records all cash inflows, including cash sales and payments received from customers for outstanding receivables.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How are sales returns and allowances recorded in accounting?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Sales returns and allowances are recorded in a contra-revenue account that reduces total sales revenue. 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This is where a daybook becomes [&hellip;]<\/p>\n","protected":false},"author":49,"featured_media":15474,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[157],"tags":[],"class_list":{"0":"post-15469","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"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>Sales Journal: Definition, Examples, and Entries<\/title>\n<meta name=\"description\" content=\"A sales journal is an accounting method utilized to record the aggregate of bills generated for clients.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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