Special Journal and Subsidiary Ledger |Sales and Sales return journal entry
Автор: KANWAL COMMERCE ACADEMY
Загружено: 2026-01-14
Просмотров: 5
Описание:
In this video, I explain how sales records in accounting special journals.
This video covers Special Journal Accounting (Class 11) with a clear focus on Subsidiary Books used in daily business.
I demonstrate how the Sales Journal is prepared to record credit sales, and how Sales Return and Allowances are used when goods are returned. The connection between the Sales Journal and Sales Ledger is explained step by step, showing how entries are posted for accuracy. Through simple examples, the video also explains correct Sales & Sales Return Journal Entries, making the concept easy, practical, and exam-ready.
TIMESTAMPS
00:30 Intro
00:31 Sales journal book class 11
06:00 Sales return and allowances journal
11:08 Subsidiary ledger
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#salesledger #subsidiarybooks #salesledgercontrolaccount
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