Journal is a day book where daily business transactions are recorded. It is also called the book of original entry or Books of prime entry or Book of primary entry.

                                                TYPES OF JOURNAL

  1. GENERAL JOURNAL: This journal is used for recording details of fixed assets sold or bought and for correcting errors made in book-keeping.
  2. SPECIAL JOURNAL: This day book can be used to enter only one type of business transactions. Examples are:

a). Sales Journals / Sales day book: It is a book of prime entry where goods and services sold on credit are recorded.


MrAlagbado a sale trader, made the following sales on credit in the month of October, 1999.

October 4:- Sold to Janabel Ventures 2 typewriters at #5000 each on invoice 040

October 7:- Sold to Olomo Enterprises 4 Stapling machines at #200 each on invoice 041

October 16:- Sold to Pa Otolo ventures 2 electric cookers at #600 each on invoice 042

October 28:- Sold to Olekemeji 2 printers at #5000 each on invoice 044.

                                MR ALAGBADO SALES DAY BOOK, OCTOBER 2000.

OCT. 4Janabel Ventures (2 typewriters)  040  2 x #5000         # 10,000.00
OCT.7Olomo Enterprises (4 stapling machines)  041  4 x #200        800.00
OCT. 16Pa. Otolo (2 Electric cookers)  042  2 x #600    1,200.00
OCT. 28Olekemeji (2 printers)  043  2 x #5000      10,000.00
   TOTAL   22,000.00

b). Purchases Journal: – This is the day book in which daily credit purchases are recorded.


This is the journal of OJUTONSORO and post to the ledger for July 1996.


July 17up 10 crates of Pepsi at #300  061  10 x #300           #       3000.00
July 57up 5 crates of 7up at #700 Trade discount 5%  062  5 x #700 5% x #3500        3500.00        (175.00)
July 10Supreme flour 100bags of flour @200  063  100 x #200      20000.00
   TOTAL    26325.00

C). Return Inward Journal/ Sales Return Book: This is the day book used for recording details of goods brought back by the customers due to one reason or another. 

D). Return Outward Journal/ Purchase Return Book: This is the day book in which details of goods sentback to suppliers are recorded.