The journal, also called the book of original entry, is chronological (day-by-day), each business transaction in order of date.
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In addition to cash receipts journal, the special journals usually include payments journal, sales journal, and purchase journal.
A general journal is a document in which are recorded the date of transaction, the account to be debited and credited, the amounts of the debit and credit entries and an explanation of each transaction.
In contrast to the general journal, a special journal is designed to record a special type of frequently occurring business transaction..
In practice, the business transactions are first recorded in a record, after which the debit and credit changes in the individual accounts are posted to the ledger.