Sales Ledger

Course Overview

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. Successful completion of this course will enable you to work towards further qualifications.

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 Audiences

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 of the Pitman Training Basic Book-keeping course.

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.

Guide Price: 235.00

Delivery: In house
Category: Sales Ledger »

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