The total of the sales journal is entered on the

The total of the sales journal is entered on the credit side of the sales account. The sales account is a nominal account that is used to record all sales made by the business. When sales are made on credit, they are recorded in the sales journal, which is a special journal used to record all credit sales transactions. At the end of the accounting period, the total of the sales journal is posted to the sales account in the general ledger. Since the sales account is a revenue account, it has a normal credit balance, and the total of the sales journal is entered on the credit side of the account. This increases the balance of the sales account, which represents the total revenue earned by the business from sales during the accounting period. On the other hand, the cash account is a real account that is used to record all cash transactions, including cash sales. Therefore, the total of the sales journal is not entered on the debit side of the cash account.