Example of Sales Bookkeeping and How to Make It

Example of sales bookkeeping – Sales bookkeeping has an important role in business to manage financial flows, create financial reports, to influence the decision-making process.

With sales bookkeeping, business financial flows will become more organized, and business productivity will be easier to monitor. Not only that, businessmen often use it as a reference in evaluating business and spending strategies.

It’s a shame, many business people underestimate it, and some don’t even know what an example of good sales bookkeeping looks like. Therefore, on this occasion, we will discuss sales accounting in depth.

What is Bookkeeping?

Bookkeeping is the process of recording and managing all business financial transactions, such as sales, payments and purchases. This ledger will track all income and expenses so that the company can make the right financial decisions.

Bookkeeping is also used to provide a larger financial picture of a business, improve strategic cash flow management, and balance accounts. As for what is meant by an account in the books of account is a record of all credits and debits of certain types, such as salaries or accounts payable.

Account Types

In the book Simple Bookkeeping for Trade & Services Businesses, Ayu Agus Rianti & Doni Swadarma explain that basically, this type of account is divided into five types, namely:

1. Assets

These are resources or things of value that the company gets from the results of financial transactions. Examples include accounts receivable, inventory, and the like.

2. Liability

These are the company’s obligations and debts to banks, suppliers, lenders, and other providers of goods and services. Examples include business debt or small business loans.

3. Income

Revenue is the money a company earns through the provision or sale of services.

4. Expenses

Expenses are cash issued by a company to pay for services or assets. Examples include payroll, business insurance, or utilities.

5. Equity

Equity is the value that belongs to the owner of the company’s assets after deducting all liabilities. Examples include retained earnings or stocks.

Benefits of Sales Bookkeeping for Business

Financial records are very important in business, both small, medium and large businesses. By having financial books that are neatly and smoothly managed, your business will grow faster.

In addition, especially for small and medium businesses, neat bookkeeping is very helpful in gaining access to banking. This is because the bank makes financial reports a requirement for applying for credit.

On the other hand, there are still several benefits that you will get when you do your bookkeeping properly and correctly, including:

  1. Can find out profits, losses, debts, and receivables quickly and precisely
  2. Can be used as a tool to monitor financial developments as well as a financial control tool
  3. Can reduce the risk of losing products and assets
  4. Can know the obligation to pay taxes
  5. Can be used as a tool to control operational costs
  6. Can help know the progress of the business
  7. Can be used as an analytical tool for achieving the goals and objectives of business activities
  8. Can help provide information for planning supervision and decision making
  9. Can be used as a support for applying for loans, investments, or credit to external parties
  10. Can be used as a policy in decision making.

With all these benefits, it means you have to immediately make financial books. Don’t delay any longer, because the more you delay, the more transactions you won’t be able to find out about.

Bookkeeping Guidelines

The bookkeeping process must be based on financial transactions that occur in your business. Therefore, all proof of transactions such as invoices for purchasing goods, proof of transfer slips, receipts, notes, proof of cash receipts, proof of cash disbursements, to memos must be stored neatly.

Bookkeeping should be done when there is a transaction. That way you will avoid negligence and can work more efficiently. When bookkeeping is delayed, there will be a lot of time lost correcting accumulated transactions.

Finally, bookkeeping must be neat and structured in a book. If handwritten, it should be easy to read. If it’s computer generated, make sure it’s easy to serve. As explained by Dr. Alexander Thian, M.Sc. in his book entitled Easy Ways to Make Simple Bookkeeping in Service and Trade Companies.

How to Make Sales Bookkeeping

1. Identification and analysis of each transaction

Sales bookkeeping always begins with the process of identifying every business-related transaction. This process only includes business transactions, because a business is a separate entity from its owner.

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After that, individual transactions must be analyzed to determine which accounts in the bookkeeping records were affected. Each transaction is supported by relevant accounting source documents such as debit and credit notes, payroll reports, petty cash vouchers, sales and purchase invoices and others.

2. Journal entries for transactions

Journal entries are recorded in a journal which is commonly referred to as a diary. In addition, journals are also known as original entries because this is the first time transactions are recorded and entered into the accounting system.

3. Post journals to ledgers

Journals are used to then be posted to the general ledger and subsidiary ledgers. The general ledger usually has accounts for each type of transaction, such as fixed assets, rental fees, accounts receivable control, and so on.

Meanwhile, the general ledger is sometimes divided into two, namely the ledger for assets and liabilities and the nominal ledger for expenses and income. All postings to the general ledger are double entry journal postings. Therefore, the credit and debit sides must be balanced.

4. Prepare a trial balance before adjustment

At the end of each accounting period, the balance in each major account will be registered so that a trial balance can be generated. In this stage, the total debits on the trial balance must match the total credits.

This unadjusted trial balance is only used to check the total credit and debit entries. So when it is unbalanced, a correcting entry must be made in the general ledger until the total entries are balanced.

5. Compile worksheets

Approximate name Trial balance Adjusting journal entry Adjusted trial balance Profit fortune balance sheet
debit Credit debit Credit debit Credit debit Credit debit Credit

Next, Sinaumed’s can prepare a worksheet like the example above to summarize financial data, evaluate financial transactions, compile financial reports, and minimize errors.

6. Prepare adjusting journal entries

Adjusting entries such as depreciation and prepayment entries must be prepared to ensure that each income and expense is entered in the proper accounting period.

That is, accounting records must be completed in actuality and in accordance with the matching principle.

7. Adjusted trial balance

After preparing the adjusting journal entries, you then need to enter the adjusted trial balance into the next column on the worksheet.

8. Prepare financial reports

Sinaumed’s can generate financial reports using data from an adjusted trial balance. Each item related to the income statement is moved to the next two columns in the worksheet above. Then, each item related to the balance sheet is moved to the last two columns on the worksheet.

Find a more complete explanation on how to make sales bookkeeping in the Practical Guide to Compiling Simple Bookkeeping: A Mandatory Book for Business Practitioners and MSME Actors compiled by Erna Novitasari SE

Types and Examples of Sales Bookkeeping

Based on the presentation process, sales accounting is divided into four types, namely:


  • Income statement

This is a systematic report on a company’s income and expenses over a certain period of time. In this report there is information about net profit or loss which is the result of revenue minus expenses.

Example of a simple income statement:

Income statement
For the Month Ending 31 January 2022
Services revenue IDR 5,000,000
Salary expense IDR 500,000
Rental expenses IDR 200,000
Advertising expenses IDR 150,000
Equipment Expenses IDR 400,000
Equipment Depreciation Expense IDR 340,000
Miscellaneous Expenses IDR 200,000
Total Load IDR 1,790,000
Net profit IDR 3,210,000


  • Owner’s equity report

An owner’s equity statement is a report that presents an overview of the changes in a company’s owner’s equity for a specified period of time. Owner’s equity will increase when getting investment and net profit, conversely owner’s equity will decrease when there is a withdrawal for personal gain and net loss.

Example of a Simple Owner’s Equity Report:

Owner’s Equity Report
For the Month Ending 31 January 2022
Initial capital IDR 17,500,000
Net profit IDR 3,210,000
Increase in Owner’s Capital IDR 20,710,000
private IDR 300,000
Final capital IDR 20,410,000


  • balance sheet

The balance sheet is a systematic report on the position of assets, liabilities and equity of a company as of a certain date. The purpose of this report is to describe the company’s financial position.

Example of a Simple Balance Sheet:

balance sheet
January 31, 2022
Cash IDR 4,350,000 Accounts payable IDR 1,000,000
Accounts receivable IDR 16,100,000
Equipment IDR 960,000 OWNER’S EQUITY
Initial capital IDR 20,410,000
Total assets IDR 21,410,000 Total Liabilities & Equity IDR 21,410,000


  • Cash flow statement

This is a report that describes detailed cash inflows and cash outflows from each activity, starting from operating activities, investing activities, to financing activities for a certain period of time.

The cash flow statement can show the amount of increase or decrease in net cash from all activities during the current period and the cash balance owned by the company until the end of the period.

Example of Daily Sales Bookkeeping

For Sinaumed’s who are running a small or medium scale business, you have to keep a simple daily bookkeeping of sales. The steps are quite easy, really, namely:

  1. Determine the purpose of the report first. If the sales report is for personal evaluation, Sinaumed’s can make it however you like as long as you understand. However, if it is to be shown to other people (potential capital providers or business partners) it must be made in a way that many other people know.
  1. Next, determine the sales date range that will be recorded in the sales book. Is it daily, weekly, monthly or even yearly.
  1. Third, collect all proof of transactions according to the date range. If the pool date is daily, then collect all transaction evidence in one day, and so on.
  1. Enter each data into the table. After all the required data, then enter it into the table that you have prepared. If you don’t have one, you can use the example below.
  1. Do an analysis. The purpose of this analysis is so that you can find out the conclusions from the sales accounting that you have made. For example, today’s sales were more than yesterday’s or yesterday’s profits were greater than today’s profits.
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Example of a daily sales bookkeeping table

date Types of goods Item code Total Selling price Payment HPP Profit
1/10 Sugar GL023 3 IDR 3,500 IDR 10,500 IDR 2,000 IDR 8,500
1/10 Oil MK12 2 IDR 25,000 IDR 50,000 IDR 20,000 IDR 30,000
1/10 Egg TL98 4 IDR 2,000 IDR 8,000 IDR 800 IDR 7,200
1/10 Fried noodles MG78 7 IDR 3,500 IDR 24,500 IDR 2,000 IDR 22,500
1/10 Coffee KP89 12 IDR 2,000 IDR 24,000 IDR 1,200 IDR 22,800
Total IDR 117,000 IDR 26,000 IDR 91,000

Example of bookkeeping sales of clothes

Example of bookkeeping sales of clothes
Happy Surya Clothing Store
date Goods Item code Total Selling price Payment HPP Profit
1/10 Men’s Jacket JP234 1 IDR 350,000 IDR 350,000 IDR 200,000 IDR 150,000
1/10 Cardigans CR897 1 IDR 200,000 IDR 200,000 IDR 100,000 IDR 100,000
1/10 Batik shirts KB765 2 IDR 150,000 IDR 300,000 IDR 80,000 IDR 220,000
1/10 Hoodies HE65 1 IDR 250,000 IDR 250,000 IDR 150,000 IDR 100,000
1/10 Jeans JS123 3 IDR 400,000 IDR 1,200,000 IDR 200,000 IDR 1,000,000
Total IDR 2,300,000 IDR 730,000 IDR 1,570,000

Example of bookkeeping of food sales

Example of Food Sales Bookkeeping
Food Store All Can Be Full
date Goods Item code Total Selling price Payment HPP Profit
1/10 Nuggets NGT 20 IDR 20,000 IDR 400,000 IDR 15,000 IDR 385,000
1/10 Sausage SAUCE 15 IDR 18,000 IDR 270,000 IDR 13,000 IDR 257,000
1/10 Meatball BKS 10 IDR 15,000 IDR 150,000 IDR 10,000 IDR 140,000
1/10 chips KPK 7 IDR 25,000 IDR 175,000 IDR 17,000 IDR 158,000
1/10 Bread RT 5 IDR 10,000 IDR 50,000 IDR 5,000 IDR 45,000
Total IDR 1,045,000 IDR 60,000 IDR 985,000

Example of bookkeeping of gas sales 3 kg

Example of 3 kg Gas Sales Bookkeeping
West Jakarta Melon Gas Station Store
Date Amount Selling price Payment HPP Profit
1/10 5 IDR 22,000 IDR 110,000 IDR 75,000 IDR 35,000
2/10 7 IDR 22,000 IDR 154,000 IDR 105,000 IDR 49,000
3/10 3 IDR 23,000 IDR 69,000 IDR 45,000 IDR 24,000
4/10 6 IDR 23,000 IDR 138,000 IDR 90,000 IDR 48,000
5/10 4 IDR 23,000 IDR 92,000 IDR 60,000 IDR 32,000
Total IDR 563,000 IDR 375,000 IDR 188,000

Example of bookkeeping cake sales

Example of Cake Sales Bookkeeping
Sweet Cake Shop Always
DATE Goods Item code QMS Selling price Payment HPP Profit
1/10 Klepon KLP234 10 IDR 3,000 IDR 30,000 IDR 15,000 IDR 15,000
1/10 Boiled rice cake OND78 15 IDR 3,000 IDR 45,000 IDR 22,500 IDR 22,500
1/10 Omelette roll DGG984 20 IDR 3,000 IDR 60,000 IDR 30,000 IDR 30,000
1/10 Pandan cake BPN264 3 IDR 25,000 IDR 75,000 IDR 36,000 IDR 39,000
1/10 Bugis Cake KBS975 5 IDR 20,000 IDR 100,000 IDR 75,000 IDR 25,000
Total IDR 310,000 IDR 178,500 IDR 131,500

Example of online shop sales bookkeeping

Example of Online Shop Sales Bookkeeping
Online Shop Dinda
date Goods Code Total Selling price Payment HPP Profit
1/10 skincare SC356 5 IDR 100,000 IDR 500,000 IDR 375,000 IDR 125,000
1/10 Lipstick LP758 3 IDR 85,000 IDR 255,000 IDR 195,000 IDR 60,000
1/10 Buckets BT268 2 IDR 50,000 IDR 100,000 IDR 60,000 IDR 40,000
1/10 Veil KD045 7 IDR 65,000 IDR 455,000 IDR 315,000 IDR 140,000
1/10 Powder BDK67 4 IDR 120,000 IDR 480,000 IDR 320,000 IDR 160,000
Total IDR 1,790,000 IDR 1,265,000 IDR 525,000

Example of credit sales bookkeeping

Example of Credit Sales Bookkeeping
Red Light Crossroad Counter
date Goods Code Total Selling price Payment HPP Profit
1/10 Tri 10 pulse Tri10 10 IDR 12,500 IDR 125,000 IDR 99,000 IDR 26,000
1/10 Starter pack for prepaid SIM card KP 5 IDR 25,000 IDR 125,000 IDR 50,000 IDR 75,000
1/10 Tsel quota 15 Tsel15 3 IDR 45,000 IDR 135,000 IDR 75,000 IDR 60,000
1/10 IM3 pulse 25 IM325 5 IDR 27,000 IDR 135,000 IDR 112,500 IDR 22,500
1/10 Headsets HDS 2 IDR 50,000 IDR 100,000 IDR 20,000 IDR 80,000
Total IDR 620,000 IDR 356,500 IDR 263,500

For more examples of sales bookkeeping, Sinaumed’s can look for them in the book Easy Ways to Make Simple Bookkeeping written by Hery SE, M.Sc. This book provides lay readers with a basic understanding of how to make simple bookkeeping systematically and easily.


Thus the discussion of bookkeeping to examples of sales bookkeeping. We hope that after reading this article to the end, it will be easier for you to understand sales accounting.

If you want to find books about bookkeeping or accounting, then you can look for them at sinaumedia.com . To support Sinaumed’s in adding insight, sinaumedia always provides quality and original books so that Sinaumed’s has #MoreWithReading information.

Author: Gilang Oktaviana Putra


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