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Special Journals

Normally the General Journal is only used for Period End Adjustments.  In reality, there are Special Journals for recording transactions and Sub-ledgers to keep track of each Suppliers and Customer transactions and balances.


This level includes:

  • Sales Journal
  • Purchase Journal
  • Purchase Journal
  • Disbursements Journal
  • Accounts Receivable Sub-ledger
  • Accounts Payable Sub-ledger

The exercises are in groups of 3.  Each group covers the same material, but with different amounts.  Do them in order so you advance at a logical pace.

You must completely understand each group before moving on.


The quizzes are designed to test your knowledge.  If you are having trouble with the exercises, practise the quizzes to boost your understanding.

The Supplemental Information is designed help further your understanding of the material.  If you are having trouble with the exercises, take a look at this material.