The entry of sales refers to the recording of sales transactions in the accounting system.

• Sales entry includes recording the date, customer name, product or service sold, quantity, unit price, and tot...read more

Party name(debtor name) dr. 

To sales account

If sales on cash then

Cash a/c...........Dr

To... Sales a/c.....cr

If Sales on credit then

Sundry Debtors a/c.........Dr

To. Sales a/c..................cr

Debtor's a/c      Dr.

To Sales a/c

sales a/c dr 

to party a/c

Sales A/C Dr.

Party A/C

Party A/C    dr 

     To    sales A/C