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A journal is referred to as the book of original entry as accounting entries are recorded in a journal. From the journal these entries are posted to the appropriate accounts in the ledger. Before posting can be done, they have to be arranged for the accounts they belong to.  This is done by entering them in chronological order by date in a journal.

Where there is a high volume of repetitive transactions, posting them to accounts in the ledger would be an unwieldy job. There are therefore special journals to keep a daily record for sales, purchases, cash receipts, and cash disbursements. Source documents such as invoices, credit notes, receipts and bills are used to make entries in the journals.

There are different types of journal:

Title Filter     Display # 
# Article Title Hits
1 Cash Payments Journal 2740
2 Cash Receipts Journal 2220
3 Returns Inwards Journal 6911
4 Returns Outwards Journal 7751
5 Purchases Journal / Purchases Day Book 14254
6 Sales Journal / Sales Day Book 7218
7 General Journal 1481