We know Entries for Sales are of type

Party Dr

    To Sales


Cash/Bank Dr

   To Party


However for Cash Sales can be done directly like

Cash Dr

   To Sales

  1. Accounts and Finance
  2. Step 2 Passing Routine Entries

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.