How is the sales account affected for the total of the amount column in the sales journal?

In accounting, the sales account reflects the revenue generated from selling goods or services. When entries are recorded in the sales journal, the total amount of sales for the period is typically collected in a specific column. This total represents the increase in revenue earned by the business.

When sales are made, the business earns revenue, which is recorded as an increase to the sales account. In accounting practices, increasing a revenue account is accomplished through a credit entry. Therefore, when the total of the amount column in the sales journal is processed, it leads to a credit to the sales account, reflecting that revenue has been generated.

Contrastingly, other options—such as debiting or leaving the account unaffected—would not accurately represent the revenue increase from sales made. A debit would reduce the sales account balance, which does not align with the nature of sales revenue. An unaffected account would imply no sales transactions occurred, which is contrary to the information being recorded in the sales journal.