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To make Bookkeeping effective, a Journal is mainly divided into two Main Types: A) Special Journal B) General Journal You may also be interested in the “ Difference Between General Journal And Journal Proper ”                                        A) Special Journal In this type of Book, special types of Business Transactions are recorded that occur frequently during the Accounting Period. (i) Types of Special Jour nal Special Journal is sub-divided into following parts: 1) Cash Book / Journal    2) Purchase Book    3) Sales Book     4) Purchase Return Book    5) Sales Return Book A nd   6)   Petty Cash Book 1) Cash Book All Cash Transactions are recorded here. Whether Cash received or paid is recorded in this book. 2) Purchase Book Here we record ...

Here we study about the difference between General Journal And Journal Proper . Also we study the Difference Between General Journal And Special Journal. We already discussed about Journal in our previous article. Note: General Journal is also called Journal Proper , Modern, Principal or simply a  Journal . But most famous name is General Journal, especially in these days. So, there is  no differe nce betwee n Ge neral Jour nal  A nd Jour nal Proper. So, Let's us Study About Ge neral Jour nal VS Special Jour nal . Special Journal is designed to record specific types of transactions on routine daily basis. Since the se types of Business Transactions occur on daily basis so it is better to record these types of transactions separately on a Special Journal or Book in order to present true and fair view of the accounting records. Example are  Cash Book  (for cash receipts and cash disbursements i.e., in which cash receip...