Sales ledger clerk job description

A sales ledger clerk works under the leadership of a senior accountant to record transactions related to corporate sales, such as sales discounts, goods shipments and customer payments. A sales ledger clerk helps a firm evaluate profitability levels, including profit margin (net income over sales) and return on equity (net income over investments).


A sales ledger clerk is a book-keeper who ensures that corporate sales transactions are accurate and recorded in conformity to generally accepted principles, industry practices and corporate policies. A sales book-keeper makes journal entries, which means she debits and credits accounts to record transactions. Financial accounts may be asset, liability, expense, revenue and equity accounts. A sales ledger clerk debits an asset or expense account to increase its balance, and she credits it to reduce its amount. The opposite is true for revenue, liability and equity accounts. For example, when a company delivers goods to a customer, a sales ledger clerk debits accounts receivable (asset), and she credits sales (revenue). When the customer pays for goods delivered, she credits accounts receivable, and she debits cash (asset).

Education and training

A sales ledger clerk typically holds a degree in accounting, finance or business management. A sales ledger clerk with professional qualifications is not uncommon in the field, but he usually has significant practical experience. A sales book-keeping clerk also may also hold an arts degree and receive practical training before working.


A sales ledger clerk's total compensation may depend on seniority and length of service as well as academic training. Other factors, such as the company's size and industry, also may affect salary levels. As of 2014, sales ledger clerks started on a salary of £15,000 per year or more.

Career development

A sales ledger clerk with a degree may seek certification in accounting or business management to improve her chances of promotion. A competent and skilled sales ledger clerk could move to a senior role within two to five years.

Working conditions

A sales ledger clerk typically works from 8.30 am to 5.30 pm on weekdays. However, he may stay late at the end of the month to help with the accounting closure procedure. Or, he could aid the firm in filing quarterly regulatory documents.

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About the Author

Marquis Codjia is a New York-based freelance writer, investor and banker. He has authored articles since 2000, covering topics such as politics, technology and business. A certified public accountant and certified financial manager, Codjia received a Master of Business Administration from Rutgers University, majoring in investment analysis and financial management.

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