The accounts receivable and accounts payable ledgers are two general ledger accounts that act as control accounts for a subsidiary ledger. Cash receipts journal, cash payments journal, sales journal, and the purchase journal are the four different special journals of accounting. The advantages of all the journals are that transactions that occur on a daily basis can be put into a specific journal and one person can be in charge of that journal. All of the information can be tracked in one place which can make the work much easier as well. A cash payments journal can be used with any company that deals primarily with cash which is most companies. A cash receipts journal is sometimes used for the sales of a product to help track transactions. Purchase journals are used with companies that make a lot of purchases on one account while sales journals are for companies that perform purchases. The sales journal posts the sum on the general ledger at the end of the pay period/month.