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Special journals are designed to record a specific type of transaction which occurs frequently. The following is a summary of the four most commonly used special journals:
- purchases journal: used to record purchases on credit,
- sales journal: used to record all sales made on credit,
- cash payments journal: records all cash disbursements, and
- cash receipts journal: records all cash receipts.
In certain instances, business documents such as purchases and sales invoices are used instead of special journals to reduce expenses.
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