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What is a Combination Journal?

Bookkeeper journalizing transactions

The Combination Journal, or the Combined Journal, can be used in the place of the Special Journals (Sales Journal, Purchases Journal, Cash Receipts Journal, and Cash Disbursements Journal) to house all these financial transactions in one Journal. The Combination Journal features a column for each account that is frequently used by your company, and then a final miscellaneous column for any accounts that are used less frequently.

Should you use a Combination Journal or the Special Journals?

The Combination Journal can be used to house all the transactions normally seen in the Special Journals, so we can use this information to help determine whether to use a Combination Journal or the Special Journals to record our transactions.

If your company has a lot of similar transactions (ie. Many sales invoices, bills/receipts, etc) it is wiser to use the Special Journals. This is because having many similar transactions in the Combination Journal would result in having to restart and relabel your Journal pages more often which takes a lot of work since the Combination Journal has more columns than the Special Journals.

However, if your company does not have a lot of similar transactions, using a Combination Journal to record transactions would be much quicker than recording a few transactions to four separate Journals.

Please see below for an example layout of the Combination Journal:

Image of Combined Journal Template
Melissa Nuij
Chief Operations Officer

Ruby Business Solutions
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