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Sales ledger accounts... are they just for credit sales?

I'm studying PBKT at the moment and just wanted to check something... am I correct in thinking the Sales Ledger accounts are just for credit sales to credit customers... you wouldn't record cash sales to credit customers there too would you?
If anyone could clarify this I'd be grateful.


  • CeeJaySixCeeJaySix Well-Known Registered Posts: 645
    No need to record cash sales there, but some businesses may choose to so you can review all sales to that customer. Of course if you post cash sales you would record the debtor | sale and the bank | debtor transactions at the same time.
  • JC101JC101 AAT Student Posts: 22
    edited January 2016
    Thank you for your reply. I'll assume it's just credit sales to credit customers for the exam... but I too thought it could be handy if it did include cash sales as you could then review ALL sales to a customer quite easily, so it's nice to know some businesses do record cash sales there too.
  • CeeJaySixCeeJaySix Well-Known Registered Posts: 645
    Yes for exams cash sales won't touch the sales ledger (or never used to at least).
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