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Topic Content:
- Types of Special Journal
A special journal is a book of first or original entry that is used for recording business transactions exclusively carried out on credit.
Types of Special Journals:
There are four special journals as listed below:
1. Sales Journal (Sales Day Book):
The sales journal records all credit sales made to customers. Entries in the sales journal include the date, invoice number, customer name and amount. Sales invoices are the source documents that provide this information.
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