Summary:
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.

Sales Journal - The Sales Journal is a special journal designed to record a single type of frequently occurring transaction -- in this case, credit sales. This tutorial covers the concept of the sales journal from the original transactions through the posting process.

Cash Receipts Journal - The Cash Receipts Journal is a special journal designed to record a single type of frequently occurring transaction -- in this case, cash receipts. This tutorial cover the concept of the cash receipts journal from the original transactions through the posting process.

Purchases Journal - The Purchases Journal is a special journal designed to record a single type of frequently occurring transaction -- in this case, credit purchases. This tutorial cover the concept of the purchases journal from the original transactions through the posting process.

Cash Payments Journal - The Cash Payments Journal is a special journal designed to record a single type of frequently occurring transaction -- in this case, cash payments. This tutorial cover the concept of the cash payments journal from the original transactions through the posting process.

Subsidiary Ledgers - A subsidiary ledger, or subledger, breaks out a single general ledger account into subgroups that share common information. Find out more about subsidiary ledgers and their controlling accounts in this tutorial.


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