Sales Ledger

As a sales ledger clerk you will manage all information relating to the sales invoices produced by a business. Maintaining a manual purchase ledger is one of the key requirements of this role so become proficient in it with our Sales Ledger course. S

Receive Your FREE Accounting Taster Course

Overview

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.

Prerequisites

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 to 12 hours