Which type of journal is primarily used for transactions involving sales?

The sales journal is specifically designed to record transactions that involve the sale of goods or services on credit. This journal typically captures information such as the date of the sale, customer details, invoice numbers, and the total amount of the sale.

Using a sales journal helps streamline the accounting process by categorizing sales-related entries, which makes it easier to track sales performance and manage accounts receivable. This specialized tool allows businesses to efficiently maintain accurate records of credit sales separate from cash transactions, enhancing both reporting and analysis.

The cash journal focuses on transactions involving cash inflows and outflows—recording all cash sales, purchases, and expenses—rather than just credit sales. The general journal is used for a variety of transactions not limited to sales, providing a broader scope that can include adjusting entries, closing entries, and other irregular transactions. Finally, the purchasing journal is tailored to track purchases of inventory or equipment, specifically detailing buy transactions rather than sales. Therefore, the sales journal stands out as the correct choice for tracking sales transactions.