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What is the Difference Between Sales Book and Sales Account?

Difference Between Sales Book and Sales Account

Sales Book – It is a subsidiary book of accounting used to record all goods sold on credit. One of the major difference between sales book and sales account is that only the items sold on credit are recorded in the sales book, whereas the same is not applicable to a sales account as it takes into account both cash and credit sales.

Sales Account – It is a ledger account just like any other account in a business. It is a part of the chart of accounts and it is used to record the journal entry for cash and credit Sales. It includes all sales and returns related transactions which help a business to determine the net sales for a given accounting period.


Difference between Sales book and Sales account – Table Format

Sales BookSales Account
1. It is a part of the journal.1. It is a part of the ledger.
2. As it is a special purpose book it doesn’t have debit and credit columns.2. Since sales account is a ledger account it has both debit and credit columns.
3. The balance in sales book is posted to the sales account in every accounting period.3. The balance in sales account is further moved to the trading account.
4. Only credit sales related to the core business are recorded in the sales book.4. All cash and credit sales related to the core business are journalized and entered in this account.

Related Topic – Difference Between Purchase Book and Purchase Account


Sample Format of Sales Book and Sales Account

Sales Book

Sample format of a sales book

Sales Account

Sample Format of a Ledger


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