Special Journal

Special Journal
In the process of recording traction for small companies,
The journal is a general journal. But for
large companies with many financial transactions and
often occurs, then the process of recording is not possible
using regular journals commonly done by
one person only.
Therefore, to save time and make it easier
division of work, it is necessary to design a system
recording a special transaction for it, that is a special journal.
So, special journals are journal-designed
specifically to record transactions of the same nature and often
occurring or repeatedly, in order to work
effectively and efficiently.
Special journals (special journals) commonly used in
accounting of trading companies consists of four kinds:

1. cash receipts journal, to record receipt transactions
   cash,
2. cash expenditure journals, to record transactions
   cash disbursements,
3. purchases journal, to record purchase transactions on a regular basis
   credit,
4. sales journal, to record goods sales transactions
   merchandise on credit.
   In addition to the four special journals, the company
   the trade must still have a general journal to record
   transactions that can not be accommodated in that special journal
   available.
   Differences between special journals and general journals include:
5. general journal usually consists of two columns, while
   Special journals consist of many columns,
6. general journal to record transactions of a nature
   incidental, while special journals to record
   transactions that are identical or common