Entries from the sales journal are posted to the Accounts Receivable subsidiary ledger and General Ledger. At the end of each month (or at fixed intervals), the amount column of the sales journal is added and the total is posted as a debit to Accounts Receivable and a credit to the sales account in the General Ledger.In turn, the individual entries in the sales journal are posted to the respective accounts in the Accounts Receivable subsidiary ledger.