How do you record adjusting journal entry for credit sale?

Many variables are involved when determining the proper journal entries to record a sale. For example, consignment sales are recorded uniquely based on the terms of the consignment agreement between...

Buyer a/c dr. To Sales a/c. The GAAP shows such an entry as: Account Receivable (debit) $$$ Sales (Revenue) (credit) $$$ This is based on Double-Entry Accounting as standardized by the GAAP. For...

buyer's a/c dr. amount to sales a/c amount

Accounts-receivable@ Sales(sales being in your Results and accounts-receivable in your balance sheet)

Buyer's A/c Dr To Sales A/c