What is Special Journal - Definition - Meaning - Explanation - Examples - Types

A Special Journal is used to record large number of Journal Entries related to An Account. Since these transaction occurred on daily basis and are numerous, so it is better to record these in a separate journal to record specialized journal entries related to that particular account.

For example, if Goods sold for cash Rs. 5000 is a Business Transaction, then it is recorded in Cash Book as these are occurred on daily basis.

Types of Special Journals / Examples of Special Journals

1. Cash Book 2. Purchase Day Book 3. Sales Day Book 4. Purchase Returns Book 5. Sales Returns Book 6. Petty Cash Book