This sales ledger format is basically a reporting format which is used to display vital details regarding sales accounting entries along with sales invoices. This Excel-based format indicates each item in a row or column, with effects on the cost and sales accounts, as well as the amount per item. This format is very worthwhile, especially while checking to confirm that your entries are being properly affected by your sales transactions. At the end of the ledger, there is a column given for the total amount, which further can be divided into two groups; cash totals and credit totals.