first creat sales account ledger under sales account Group. then go to sales voucher. if cash sales debit cash . if credit sales press Alt C and creat party account under sundry Debtors Group and Credit Sales Account. Laetr Add Stock Item Sold. veiw Balance sheet. u will see debtors under aasets . and profit under capital account there by tallying the account

Pleashe check Sales entry (Voucher Method) & Sales Entry (Invoice Method)