Special Journals to General Ledger Entries

Special journals sometimes referred to as subsidiary journals are used to record similar transactions such as credit sales or purchases. The special journals are used to allow segregation of duties and to avoid posting every detailed transaction to the general ledger.

At the end of an accounting period the special journals must be totalled and posted to the general and subsidiary ledgers using special journals to general ledger entries.

The special journals to general ledger entries below act as a quick reference, and set out the most commonly encountered situations when dealing with the double entry posting of special journals at the end of an accounting period.

In each case the special journals to general ledger entries show the debit and credit account together with a brief narrative. As the exact nature of the journal changes depending on the nature of the transactions, the entries shown are to be regarded as typical for the type of journal entry.

For a fuller explanation of journal entries, view our examples section.

Typical Special Journals to General Ledger Entries


Cash receipts journals to general ledger entries
Account Debit Credit
Cash XXX
Accounts receivable XXX
Other income XXX
Total XXX XXX

Cash disbursement journals to general ledger entries
Account Debit Credit
Accounts payable XXX
Other expenses XXX
Cash XXX
Total XXX XXX

Sales journals to general ledger entries
Account Debit Credit
Accounts receivable XXX
Revenue XXX
Sales tax XXX
Total XXX XXX

Purchases journals to general ledger entries
Account Debit Credit
Inventory XXX
Expenses XXX
Accounts payable XXX
Total XXX XXX

Payroll journals to general ledger entries
Account Debit Credit
Payroll expense XXX
Taxes withheld XXX
Cash XXX
Total XXX XXX
Special Journals to General Ledger Entries December 7th, 2017Team

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