Learning Objectives
After completing this module, you would have learnt to:
1. Complete the Proforma of a typical Sales Journal
2. Post the transactions from Sales Journal to Ledger accounts
3. Verify the dual aspect with respect to flow of recorded transactions in Sales journal to Ledger
4. Understand the posting of transactions to Sales Ledger Control account (if maintained)
5. Apply spreadsheet (such as MS Excel) in preparation of (sales) journal voucher to post sales transactions to ledger accounts