When doing General journal entries do you record the transactions that you recorded in the special journals?

Question

like the cash reciepts journal, purchase journal,and the sales journal, or do you use the general journal for the transaction that were not recorded in these special journals?

Answer 1

A journal is a record of transactions that shows the accounts and amounts of both the debit side and credit side of the entry. A General Journal is the primary journal or place to record transactions that do not fit into any other journal.

The General Journal (GJ) serves a major purpose. In many small business situations, the Cash Disbursements (CD) Journal may be the only journal used in conjunction with the GJ. The CD journal you may recall is essentially your checkbook register. That being the case, one side of the transactions always results in a credit (decrease) to Cash. You decide which GL accounts to debit the checks.