Transactions in the sales journal are posted both to the general ledger and the accounts receivable ledger.

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Transactions in the sales journal involve sales on credit, which affect both the general ledger and the accounts receivable ledger. The general ledger is updated with an increase in sales revenue, a corresponding increase in accounts receivable or a decrease in inventory (if sales were made on account) and a credit to sales tax payable (if applicable). At the same time, the accounts receivable ledger is updated with the amount owed by each customer, which is the basis for subsequent invoicing, collections, and aging reports.

Transactions in the Sales Journal Are Posted Both to the General