A company sells merchandise to a customer on credit. The journal entry to record this transaction would include a debit to the Accounts account.

The journal entry to record this transaction would include a debit to the Accounts Receivable account. Here's the step-by-step process:

1. Identify the accounts involved: In this case, the accounts involved are Accounts Receivable (the account that tracks money owed to the company) and Sales Revenue (the account that tracks income from selling goods).

2. Determine the amount of the transaction: This is the price of the merchandise sold to the customer on credit.

3. Apply the rules of debit and credit: In the double-entry bookkeeping system, every transaction affects at least two accounts. One account is debited (increased) and another account is credited (decreased). In this case, Accounts Receivable is debited because the company is expecting to receive money, increasing the value of this asset account. Sales Revenue is credited because the company has earned revenue, increasing this income account.

4. Record the journal entry: The journal entry would look something like this:

   Debit: Accounts Receivable (for the amount of the sale)

   Credit: Sales Revenue (for the same amount)

This journal entry reflects that the company has sold merchandise on credit, increasing both the amount of money owed to the company (Accounts Receivable) and the company's earned revenue (Sales Revenue).