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What is an example of a single column revenue journal entry?

1) Sales revenue
2) Accounts receivable
3) Cash
4) Inventory

1 Answer

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Final answer:

An example of a single column revenue journal entry is when a sale is made on credit, debiting Accounts Receivable and crediting Sales Revenue. Cash is not involved and Inventory remains unaffected in this entry.

Step-by-step explanation:

An example of a single column revenue journal entry that could be recorded in a company's accounting records is when a company makes a sale on credit. The entry would involve a debit to Accounts Receivable to record the amount owed by the customer and a credit to Sales Revenue to record the income earned from the sale. Here's how the entry would look in the journal:


  • Debit: Accounts Receivable

  • Credit: Sales Revenue

It is important to note that no cash is involved in this particular transaction since it is a sale on credit. The inventory is also unaffected in this entry; however, in scenarios where the sale involves physical goods, the Inventory account might be reduced and Cost of Goods Sold debited in a separate entry.

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