I am sorry I hope you can read this better, please help me

First question would be whether the invoices were given, already filled out, or if you did them? Because I did not check the math on them. I did check in the sales journal whether all the charges added up to the total A/R.

If you did the invoices, why not take advantage of Excel and use it to do the math? i.e. use the column next to the date to put units, and have it multiply by price, and have it calculate sales tax.

The one thing I'm noticing screwed up is the return. First, sales tax would be on the original number, not minus the discount. Sales tax is figured on the sales amount and has nothing to do with discounts. If it was a discount off the price then it would matter. But it's a discount for paying early and no government agency really cares if you gave that discount.

I also don't understand how that return is going on a sales journals. I've never seen one made that way. The A/R is supposed to be a debit. If you have a return and it comes back off A/R, that's going to be a credit. I don't get the idea of putting it there when it's not a debit like it should be. (I'd put a return on a general journal.) Though it does have the Sales R&A listed, which is implying returns go on there. If that's where they are supposed to be, then you have to at least make the A/R a negative number - you can't add a credit to A/R to the other debits. Your A/R "proof" thing is never going to come out that way. And since you have a Sales R & A account, you would not also be debiting it to the Sales account. The return account exists so that you don't take it directly out of Sales. Although it seems to me you would need an R&A account for both A and B sales. The sales tax would have to be a debit, again a negative. And the discount doesn't say dr or cr on it, but that's a credit. (It's a debit account and you have to reverse everything on a return.)

Did you create the sales journal yourself, or was that given? If it was given, I have to assume use it as is, but you'll have to make all those numbers negative or nothing is going to balance. If you made it, then you need to check whether that's how you're supposed to be doing it. I've just never seen returns on a sales journal before. But since GAAP doesn't have rules about how to do specialty journals, then it doesn't matter how they are set up, as long as you get the dr/cr part correct, and that's the part that's messed up.

As for the ledger, I only see the subsidiary ledgers. The subsidaries for the customers only represents what they owe to you, and not the details. That is, that's your A/R. So you're posting off the A/R column of the journal. And you just do what it says - they're debits. (Except that return.) I don't know what's supposed to be under Item and P.R. - again that's not rules, that's just "book stuff." i.e. companies can make those look any way they like and you have to know what they want. You could maybe put the invoice number under Item. I have no idea what P.R. stands for.

Do you not have any payments from customers going on in this?

OK this is the way I see it in my sister book, I hope you understand it, this is part one, can you help me. Please.

You sister is just being a snot. Why does she care what subject you want to do?

The only thing this tells me is that it appears as though your setup is given in the problem. But I already answered everything that I could based on an assumption that it might have been given this way. Have you attempted to fix the stuff I already said had problems?

To be honest I don't know how, I've borrowed some books from the library, but it do not help, I am very new at this as you realise.

Actually, I can't tell how new you are to this. Where I come from, they don't teach special journals until debits & credits have already been learned, and sometimes they aren't taught at all. So I've been going off the assumption you already know how to do the journal entries.

Do you understand how the debits & credits work? Accounts Receivable (what you're basically working with there) is an asset and therefore a debit account. Whenever you sell something, don't receive cash immediately, but rather send an invoice, you're putting that into Accounts Receivable. That represents what your customers owe you.

So you've got like 5 to 6 invoices. That's all going into Accounts Receivable because those customers owe you for the purchases. Since it's going into Accounts Receivables, those are all debits, just like it says by that account on the sales journal. The sales are then credited. Revenue accounts are credits. Sales tax payable is a liability and a credit.

If you have a return, then the customer doesn't owe you anymore. So it's going to come back out of receivables, and to reduce a debit account, you credit it. That's why that list item has to be a credit. It's not following what the journal itself says. (Which I find a little screwy.) But if you use that journal, somehow it has to show as a credit. The only way really to do that is put it as a negative. A credit is a negative to a debit account. If they don't owe it to you anymore, it's not going to be added, it's going to be subtracted.

The basic entry for a return is to debit Sales Returns & Allowances, and credit Accounts Receivable. (That's not accounting for sales tax and discounts.) You have that section for the debit to Sales Returns & Allowances. But notice Sales isn't in that entry. And you can't add it to Sales, not when it's been returned. (Which is what you've done.) So you've got to dump that out of Sales. The debit & credit sides have to balance on each entry, and that one doesn't balance.

Sales Tax Payable is a liability and therefore a credit account. Notice it says credit on it. Every time you put something in there, you're crediting it. But if it got returned, it's not owed anymore and has to be removed from the liability. Again, that's going to reduce that account, not add to it. So that has to be a negative also. You debit liabilities to reduce them.

Sales Discount is a debit account. But again, this is a return, so that has to be a credit. And again, you'll have to make that negative.

Basically, that entire return has to be all negative numbers, because it's going the exact opposite direction as a sale would. I personally would never even put it into a sales journal, but I can't help how they have it set up.

As for posting, you're just copying numbers from the journal to the individual accounts. I've already said those accounts represent the accounts receivable. Your total accounts receivable is a controlling account, but it doesn't tell you who owes you. So you keep a subsidiary for each individual customer, which represents what they owe you. Which is Accounts Receivable. So that's the column of the journal you're using. And it says debit, so you debit. Just copy that number into their account as a debit. The balance will be the same number since all but one has only one entry, and there appear to be no beginning balances.

Try to at least work on that and see what you can do. I can't explain the entire thing from scratch, and if you're still lost on debits & credits, that's an entire chapter's worth all by itself. (We can only do so much on a forum.)