- Sales Journal:
- Used to record all credit sales of merchandise.
- Purchases Journal:
- Used to record all credit purchases of merchandise.
- Cash Receipts Journal:
- Used to record all transactions involving cash inflows (cash received).
- Cash Payments Journal:
- Used to record all transactions involving cash outflows (cash paid).
- General Journal:
- A "catch-all" journal for transactions that do not fit into other special journals, including adjusting and closing entries, and non-routine transactions.