In contrast to the general journal，a special journal is designed to record a specific type of 1 occurring business transaction.For instance，one special journal is the 2 used to record all receipts of cash.In addition to cash receipts journal，the special journals usually include 3 ，4，and 5.
举一反三
- Which of the following is not a special journal: A: Sales journal. B: Purchases journal. C: Cash receipts journal. D: Cash disbursements journal. E: General journal.
- The general journal is used for transactions not covered by special journals and for adjusting, closing, and correcting entries. ()
- The general journal is used for transactions not covered by special journals and for adjusting, closing, and correcting entries. A: 正确 B: 错误
- When a company uses special journals, the general journal is used for selected transactions and events including: A: Recording adjusting transactions. B: Posting transactions to special journals. C: Accumulating debits and credits. D: Collecting detailed listings of amounts. E: Recording cash receipts.
- The following duties related to cash business that can not be separated is ( ). A: Cash keeping and cash journal recording B: Cash accounting record and audit supervision C: Approval and execution of cash payment D: Cash keeping and recording of the general cash ledger