Which accounting record accumulates all credit sales during a month?

The accounting record that accumulates all credit sales during a month is the sales journal. This specialized journal is designed to record sales that are made on credit, which means that the customer will pay for their purchase at a later date rather than at the time of sale.

The sales journal tracks all credit sales in one place, making it easier for businesses to manage their accounts receivable. Each entry typically includes details such as the date of the sale, the customer’s name, the invoice number, and the amount of the sale. At the end of the month, the total of the sales journal can be used to summarize credit sales for financial reporting purposes.

In contrast, other records like the purchases journal focus on purchases made by the business, the cash receipts journal records cash inflows from customers, and the general journal is used for various other transactions that do not fit into specialized journals, such as adjustments and non-routine transactions. Thus, the sales journal is specifically tailored for the purpose of tracking credit sales, which makes it the correct answer in this context.