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Sales Ledger

Aims and Objectives

To learn the basics of maintaining the manual Sales Ledger

Designed to follow on from the Basic Book-keeping and Purchase Ledger

The flexibility and value of self-study course designed to enable you to work at your own pace

A personalised workbook to use as a reference guide on completion of the course

The opportunity to gain the widely recognised Pitman Training Certificate

The Sales Ledger course contributes towards the Practical Book-keeping I OCR examination

Target Audience

Anyone who has a basic understanding of book-keeping techniques and who wants to learn how to maintain a Sales Ledger


A reasonable level of numeracy; experience on the Pitman Training Basic Book-keeping course as well as the Purchase Ledger course

Course Content

Lesson 1: Introduction to credit purchases; sales invoices; completing the Sales Day Book

Lesson 2: The purpose of keeping a Sales Ledger; location information to be recorded in the Sales Ledger accounts; writing up Sales Ledger accounts; recording bad debts in the Sales Ledger; cross referencing entries in the Sales Ledger accounts with the Sales Day Book and Case Book

Lesson 3: Recording contra entries; preparing a list of balances from the individual Sales Ledger accounts; writing up a Sales Ledger Control Account; detecting errors between the Sales Ledger Control Account and the Individual Sales Ledger Accounts

Lesson 4: Maintaining a self-managed Credit Control System; using an Ageing Analysis; procedures when accounting for VAT to Customs and Excise

Course Duration: 10-12 hours

Course Code: 1010290953