Special journals

Special journals are all accounting journals except for the general journal. These journals are used to record specific types of high-volume information that would otherwise be recorded in and overwhelm the general ledger. The total amounts in these journals are periodically transferred to the general ledger in summary form.

Transactions are recorded in these journals in chronological order, making it easier to research transactions. Examples of special journals are:

  • Cash receipts journal
  • Cash disbursements journal
  • Payroll journal
  • Purchasing journal
  • Sales journal