7. An advantage of using special journals in a manual accounting system is Imper not all transactions need to be originally recorded when using special journals. special journals reduce the number of postings required to the general ledger special journals eliminate the need for control accounts for subsidiary ledgers. special journals reduce the number of adjusting entries required. none of these is an advantage of using special journals. 8. Assuming a company's inventory purchases are all made on account, most entries in the company's cash disbursements journal would require posting to the following subsidiary ledger O Inventory subsidiary ledger Accounts Receivable subsidiary ledger Accounts Payable subsidiary ledger none of these; entries are typically made to ledgers first and then posted to the appropriate journal