Sales ledger accounts usually represent only the provision (of products and/or services), as can be seen in the ledger accounts for the sale of tables and chairs.
Table Sales Ledger Account
| Particulars | Debit | Credit | Balance | |
| Particulars of Transactions | Contra Account | |||
| Sale of 10 tables | Caf’e Lisa | 2,000 | 2,000 | |
| Sale of 20 tables | Bill & Sons | 4,000 | 6,000 | |
Chairs Sales Ledger Account
| Particulars | Debit | Credit | Balance | |
| Particulars of Transactions | Contra Account | |||
| Sales of 20 chairs | Caf’e Lisa | 5,000 | 5,000 | |
| Sales of 20 chairs | George | 3,000 | 8,000 | |
| Sales of 20 chairs | Caf’e Lisa | 2,000 | 10,000 | |
