Bookmark Collection

Special Journals

Special journals are designed as a simple way to record a single type of frequently occurring transaction. The types of special journals depends on the nature of the business, but a few types are frequently seen in businesses that rely on manual accounting procedures. Learn more about special journals and subsidiary ledgers in these tutorials.
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Collection Content

  • Sales Journal
    Sales Journal (Tutorial)
    The Sales Journal is a special journal designed to record a single type of frequently occurring transaction -- in this... More
  • Subsidiary Ledgers
    Subsidiary Ledgers (Tutorial)
    A subsidiary ledger, or subledger, breaks out a single general ledger account into subgroups that share common... More
  • Cash Payments Journal
    The Cash Payments Journal is a special journal designed to record a single type of frequently occurring transaction --... More
  • Cash Receipts Journal
    The Cash Receipts Journal is a special journal designed to record a single type of frequently occurring transaction --... More
  • Purchases Journal
    Purchases Journal (Tutorial)
    The Purchases Journal is a special journal designed to record a single type of frequently occurring transaction -- in... More