A Journal With Two Amount Columns In Which All Kinds Of Entries Can Be Recorded Is Called A?

General Journal

A Journal with two amount columns in which all kinds of entries can be recorded is General Journal because if the Transactions can not be recorded in Special Journal, then it must be recorded in general journal. It covers wide ranges of transaction happened. It provides the details of transactions occurred during the accounting period Recording of Accumulated Depreciation, Allowance For Doubtful Accounts, Purchasing of Fixed Assets / Non-Current Assets, etc., are recorded in this journal. 

For example, if a company purchased furniture on account very often, then we record the purchase of furniture in general journal instead of Special Journal.