This document provides instructions for recording an internet sale in a company's accounting journal. It lists the six steps to journalize an internet sale where a credit card was used for payment: 1) Write the date, 2) Check the Account Title column, 3) Write the source document number, 4) Check the Post. Ref. column, 5) Write the sale amount credit, and 6) Write the sale amount debit. Following these steps will properly record the financial transaction of an internet sale in the accounting journal.