Accounting

Sales Ledger Accounts

Sales ledger accounts usually represent only the provision (of products and/or services), as can be seen in the ledger accounts for the sale of tables and chairs.

Table Sales Ledger Account

Particulars Debit Credit Balance
Particulars of Transactions Contra Account
Sale of 10 tables Caf'e Lisa 2,000 2,000
Sale of 20 tables Bill & Sons 4,000 6,000

Chairs Sales Ledger Account

Particulars Debit Credit Balance
Particulars of Transactions Contra Account
Sales of 20 chairs Caf'e Lisa 5,000 5,000
Sales of 20 chairs George 3,000 8,000
Sales of 20 chairs Caf'e Lisa 2,000 10,000
Sales Ledger Accounts592Sales Ledger Accounts