A sales journal is a specialized accounting record that tracks all sales transactions of a business. It typically includes details such as the date of sale, customer name or account number, invoice number, items sold, quantities, prices, and total amounts.

example:


Date: January 5, 2024
Customer: ABC Company
Invoice Number: 001
Items Sold: 10 units of Product A
Price per Unit: #50
Total Amount: #500

A purchases journal is a specialized accounting record used to track all purchases of goods or services made by a business.