1.

Which of the following is not a feature of special journals?

Group of answer choices

They eliminate the need for a general journal.

2.

Doughton Furniture purchased a delivery van from Trucks Inc. by signing a promissory note for $32,000. Doughton would record the purchase in the:

Group of answer choices

General journal

Sales journal

Direct posting journal

Cash disbursements journal

Cash receipts journal

They allow posting of amounts as column totals rather than as individual amounts.

Good system design could collapse sales and cash receipts into one journal to better suit a business.

They produce an efficient division of labor.

They are efficient tools in helping journalize and post transactions.