SPECIAL

JOURNAL Evithania Rahmawarni

A21PC-210312023
SPECIAL
JOURNAL?
a journal designed and created specifically to
record transactions of the same nature and
often occur repeatedly.

Special Journal Benefits:

1. Causing the Division of L abor

2. Easier to Post to Ledge r
3. Better Internal Control
4. Save Cost and Energy
 type of
special journal
special journal
CASH RECEIPTS JOURNAL CASH DISBURSEMENTS
JOURNAL
Record transaction cash receipt
Record cash disbursements
transactions

SALES JOURNAL PURCHASE JOURNAL

Record sales transactions on credit Record purchase transactions on
credit
C
CAAS
SHH R
REEC
CEEI
IPPT
T J
JOOU
URRN
NAAL
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Example: Receiving receivables, receipts from cash sales, capital deposits,
receiving debt loans, receiving bank interest income.
CASH PAYMENT
JOURNAL

Example: Purchase of merchandise, Pay off debts, Pay expenses,

Take prives in the form of cash
Sales journal is an accounting journal that is used as a
tool to record sales activities.
PURCHASE JOURNAL

It's a journal that used to record all purchases transaction on

credit.
CONCLUSION