What are the accounting journal entries to record for sales to customers on credit terms?

Depending on the credit terms, the accounts used may vary slightly but it is a basic entry.

If the credit terms are where the account will be paid off in one year or less the accounts are:

Account Receivable (debit)

Revenue (credit)

If the terms end up being more than one year then the only account that changes is the accounts receivable and you use Notes Receivable.

Notes Receivable (debit)

Revenue (credit)

*note, some companies may list revenue as Sales, Sales Revenue, Income, etc. For general purposes Revenue is most commonly used.

(GAAP)