Ledger Sections for Sales and Receivables Accounts

Steps:

• Identify the sales account as a nominal account recording total sales, placed in the nominal (general) ledger for expense and income summaries.
• Classify Harjit's account as a trade receivable (debtor), maintained in the sales ledger for tracking individual customer balances.
• Match the first item to the nominal (general) ledger and the second to the sales ledger.
• Confirm option B aligns with standard accounting ledger classifications.

Why B is correct:

• Nominal ledger holds impersonal accounts like sales per double-entry bookkeeping principles; sales ledger (personal ledger) tracks receivables by debtor name.

Why the others are wrong:

• A: "Harjit ledger" implies a non-standard individual subsidiary, not the typical sales ledger.
• C: Purchases ledger is for creditors, not sales or receivables.
• D: Sales account is nominal, not in sales ledger; purchases ledger is irrelevant.

Final answer: B