Each account in the sales journal is posted to which side of the customer's account?

When accounts from the sales journal are posted to a customer's account, they are recorded on the debit side. This is because sales made on credit increase the amount that the customer owes the business. In other words, when a sale occurs, the business is extending credit to the customer, and this transaction is reflected by debiting the customer's account to show that their outstanding balance has increased due to the new sale.

The sales journal specifically records sales made on credit, leading to an increase in accounts receivable, which is essentially the amount owed to the business by its customers. Thus, it is logical to record these sales as debits in the customer accounts, as they represent a claim against the customer for the amount due.

In contrast, credits in a customer's account occur when payments are made or when sales returns and allowances are processed, which reduce the amount owed. Therefore, the posting from the sales journal will specifically be on the debit side, aligning with the nature of the transaction.