What are special journals and why do we use them?
simplify the journalizing and posting process, have amount columns to record db and crin specific general ledger acc, most transactions are on one line
only for recording sales of merchandise on account
total of column in small pencil numbers
total all money columns
after prove double underscore
When to post?
everyday in subsidiary monthly in general ledger
cash receipts journal
schedule of acc. rec.
prove total of all acc. in subsidiary = acc. rec.