How are cash sales typically recorded?

Cash sales are typically recorded as an increase in cash, which is an asset. In accounting, asset accounts are increased by debits, which means that the entry for cash sales is recorded on the left side of the ledger. This practice aligns with the double-entry accounting system, where every transaction affects at least two accounts. When cash is received from sales, the Cash account is debited, reflecting the increase in assets.

The other options do not pertain to the standard accounting treatment for cash sales. For example, recording entries on the right side pertains to credit entries, while liabilities would be recorded on the right side, which is not related to cash sales. Similarly, entering cash sales in the accounts receivable ledger is incorrect because accounts receivable are used to track amounts due from customers who have not yet paid. In cash sales, payment is received immediately, and therefore, no accounts receivable entry is necessary.