Final answer:
A sales journal is used solely for recording sales on account, not cash sales, because different types of transactions must be documented in separate journals for clear record-keeping.
Step-by-step explanation:
The question pertains to how different sales transactions should be recorded in accounting records. A sales journal is specifically used for recording credit sales, that is, sales on account. Conversely, cash sales transactions are recorded in a different journal, commonly referred to as a cash receipts journal. This separation is based on the fundamental accounting principle of segregating different types of transactions for clarity and control purposes.
Therefore, the correct answer is b): No, because sales and cash transactions require separate journals. This ensures accurate record-keeping and financial reporting. Recording both types of transactions in a single sales journal could lead to confusion and errors in the accounting process, therefore it is not a common practice.