Difference between General Journal and Special Journal

Difference between General Journal and Special Journal!

General Journal (Journal Proper):

1. General journal is a book of original entry in which only those transactions are recorded that cannot be recorded in special journals.


2. All the entries are recorded in their respective ledger accounts.

3. Format of general journal is same as of journal.

4. In every type of business enterprise, general journal forms an integral and essential part of the accounting.

Special Journal (Subsidiary Books):

1. Subsidiary books are sub divisions of journal in which transactions related to special nature are recorded.

2. In the case of special journal, only periodic totals, say monthly totals, are transferred to their respective accounts.

3. Format of special journal depends on the need of the business enterprise.


4. In large type of business, a need for special journal arises, because there are a large number of transactions which are related to these types of journals.

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