The difference in the Sales Journal between the perpetual and periodic systems is the column to record cost of goods sold and inventory amounts for each sale.

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In a perpetual system, each sale is recorded with both the sales revenue and the cost of goods sold, which allows for up-to-date inventory and cost of goods sold figures. In contrast, the periodic system only updates the cost of goods sold and inventory accounts at the end of the period, typically through a physical inventory count and calculation of a cost of goods sold adjustment. Therefore, the Sales Journal in the perpetual system would include columns for both sales revenue and cost of goods sold, while the Sales Journal in the periodic system would only have a column for sales revenue.

The Difference in the Sales Journal Between the Perpetual and Periodic