1. SALES JOURNAL
Lesson 19-1, page 488

2. JOURNALIZING SALES ON ACCOUNT
March 2. Sold merchandise on account to Tennis Castle, $1,800.00, plus sales tax, $144.00; total, $1, Sales Invoice No. 176.
Accounts Affected
Accounts Receivable
Sales
Sales Tax Payable
Classification
Asset
Revenue
Liability
Change
Increased
Entered
Debit side
Credit side
GENERAL LEDGER
ACCOUNTS RECEIVABLE LEDGER
Tennis Castle
Accounts Receivable
Sales
Sales Tax Payable
normal balance
normal balance 
1,944.00 
1,944.00
normal balance 
1,800.00
normal balance 
144.00
Lesson 19-1, page 489

3. JOURNALIZING SALES ON ACCOUNT1 2 3 4 5 6
1. Date
2. Customer Number
3. Sales invoice Number
4. Sales Amount Plus Sales Tax
5. Sale Amount
6. Sales Tax Amount
Lesson 19-1, page 489

4. POSTING FROM A SALES JOURNAL TO AN ACCOUNTS RECEIVABLE LEDGER2 5 1 3 4
1. Date
4. New Balance
2. Journal Page Number
5. Customer Number
3. Amount
Lesson 19-1, page 490

5. POSTING FROM A SALES JOURNAL TO A GENERAL LEDGER7
1. Single Line
2. Date 1 2 4
3. Word Totals 5 3 6
4. Totals 8
5. Double Line
6. Post Each Special Column Total
7. Journal Page Number
8. Account Number
Lesson 19-1, page 491

6. TERMS REVIEW
sales journal
Lesson 19-1, page 492