In a typical sales ledger, which of the following does not get recorded?

In a typical sales ledger, cash sales to customers are not recorded because this ledger specifically tracks credit transactions where payment is not received immediately. The sales ledger is designed to monitor outstanding accounts receivable, which includes credit sales to customers, their remaining balances, and any returns and allowances related to those sales.

In contrast, cash sales are usually recorded in a cash book or a separate accounting record because they involve immediate payment and do not create an outstanding balance to track. Therefore, it is important to understand that the sales ledger focuses on transactions that result in credit and can affect the accounts receivable balance, while cash sales do not affect this ledger directly.