Difference between Sales Book and Sales Account

Here we detail about the difference between sales book and sales account.

Sales Book:

1. Sales book is a part or sub-division of journal.

2. Sales book is a sub-division of journal and this book is not divided into debit and credit sides.

3. Sales book contains the information about the credit sales of goods only.

4. Total balance of sales book is transferred to the credit side of Sales Account.

Sales Account:

1. Sales account is a part of ledger.

2. Sales account is a part of ledger and is divided into two sides’ viz. debit and credit.

3. Sales account contains the information about the total sales of goods, because in this book cash sales and total of credit sales from the sales book are recorded.

4. Balance of sales account is to be transferred to the credit side of trial balance and thereafter to the Trading Account.

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