Special journals (subsidiary books)
In one sentenceSpecialized journals in which recurring transactions of one type are recorded, such as the sales, purchases and cash journals, instead of recording them all in the general journal.
Simply put
In a business that issues hundreds of invoices a day, recording each invoice as a separate entry in the general journal is exhausting. So each recurring type gets its own special journal, and its total is posted periodically.
In accounting software, the invoice and voucher screens play the role of these journals and generate the entries automatically.
Example
A store records its credit invoices in the sales journal and supplier payments in the cash payments journal; then at month-end the sales journal total is posted as a single entry, and each line is posted to its customer's account in the subsidiary ledger.
Don't confuse it with
Subsidiary ledgerSpecial journals are journals that record transactions, while the subsidiary ledger holds detail accounts for each party.
in FullScreen ERP
In the system, every invoice and voucher generates its entry with no intervention. General accounts