SPECIAL JOURNALS

A two column journal can be used for all journal entries.

However, the number or volume of entries may make it
inconvenient to record all of them in the two- column journal.
In addition, the volume of transactions may call for division of
the work in the recording process. The use of only one journal
does not lend itself to the sharing of the tasks in bookkeeping.
When special journals are in use, the recording may be
distributed to bookkeepers or computer encoders who will
work on similar documents in batches.
Even when only one bookkeeper or encoder is tasked to do all
the recording with the use of special journal, he is able to
maximize the use of his time, concentrating on similar
transactions in one processing. For example, journalizing all
sales invoices of one day and all purchase invoices of another
day. In a computerized system of accounting, it is even possible
to simultaneously record sales in the sales journal, while sales
invoices are being processed by a saleslady. Likewise, a cash
disbursement journal can be an added output of the printing of
checks and disbursement check vouchers. Currently, there are
significant improvements in the efficiency of the bookkeeping
process because of the availability and capability of computers.