Special journal


Special journal

Special Journals are designed to facilitate the process of journalizing and posting transactions. Special Journals are used for the most frequent transactions in a business. For example, in merchandising businesses, companies acquire merchandise from vendors, and then in turn sell the merchandise to individuals or other businesses. Sales and purchases are the most common transactions for the merchandising businesses. A retail store probably needs to record the following transactions many times a day for sales on account and cash sales:

Figure 1

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CASH RECEIPT JOURNAL

Reference

Heintz, James A. and Parry, Robert W. Jr. (2008). College Accounting (19th Edition) P440-459. Thomson South-Western. ISBN-13: 978-0-324-37616-6


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