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    iEduNote
    https://www.iedunote.com › types-of-accounting-journal

    7 Types of Accounting Journals: Explained with …

    • Learn about the different types of journals in accounting, such as purchase, sales, cash receipts, cash payments, and more. See how they are used to record transactions, post to the ledger, and calcu… See more

    Purchase Journal

    The special journal used for recording the credit purchase of merchandise is called a purchase journal. In purchase journal transactions of merchandise purchased on credit for sa… See more

    iEduNote
    Sales Journal

    Sales journal is used for recording the credit sale of merchandise only. Cash sale of merchandise is recorded in the cash receipt journal. A credit sale of an asset is recorded i… See more

    iEduNote
    Cash Receipts Journal

    The special journal used for recording all types of cash receipts is called the cash receipts journal. In modem age, the introduction of cash receipts journal is in practice in … See more

    iEduNote
    Cash Payment Journal

    The; special journal used for recording various transactions relating to cash payment is called a cash payment journal. Business concerns usually pay debts by cheques. P… See more

    iEduNote
    What is journal in accounting?
    Therefore, journal is popularly known as the book of original entry. In other words, journal is a daily accounting record in which all financial transactions of a business are recorded in a chronological order. It records both debit and credit aspects of financial transactions and provides a brief description of each entry called narration.
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