SPECIAL JOURNAL Definition

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SPECIAL JOURNAL contains records of original entry other than the general journal that are designed for recording specific types of transactions of similar nature, e.g. Sales Journal, Purchase Journal, Cash Receipts Journal, Cash Disbursements Journal, and Payroll Journal.

Learn new Accounting Terms

BOY is Beginning Of Year.

COLLUSION is a secret agreement between two or more parties to commit fraud or deceit.

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