如果一个公司每个月都会购买很多次货品，那就会产生非常多次的交易记录，但要是把每次的交易记录都记入分类账中，就会有很多很繁琐并且重复的账目记录，这时就需要用到special journals，special journals有四种（purchases journal(PJ), sales journal(SJ), cash receipts journal(CRJ), cash payments journal(CPJ)），通过把相似的交易记录分别录入在这四种journal中后，每个journal就会得到一个总值，最后把总值记录到分类账中，就会简洁明了许多
例子：Qct. 1 Purchased stock on credit from Marks and Co. - $230 plus $23 GST (Inv. B93)
6 Stock purchased from Walton Traders $220 (includes $20 GST) (Inv. I3)
17 Purchased $190 worth of stock (plus $19 GST) from Jackson Suppliers (Inv. I42)
22 Bought stock from Highlife Ltd - $320 plus $32 GST (Inv. A17)
25 Purchased stock on credit from Marks and Co. For $410 (plus $41 GST) (Inv. B99)
29 Stock purchased from Walton Traders $187 (includes $17 GST) (Inv. 21)
Purchases Journal
Date | Creditor | Inv. number | Stock | GST | Total Creditors |
Oct. 1 | Marks and Co. | B93 | 230 | 23 | 253 |
6 | Walton Traders | I3 | 200 | 20 | 220 |
17 | Jackson Suppliers | I42 | 190 | 19 | 209 |
22 | Highlife Ltd | A17 | 320 | 32 | 352 |
25 | Marks and Co. | B99 | 410 | 41 | 451 |
29 | Walton Traders | 21 | 170 | 17 | 187 |
Total | $ | 1520 | 152 | 1672 |
注意：题目中给的价钱是否已经包含GST，还是没有包含
这时得出总数后，就可以记录到分类账中了
Stock Control (A)
Date | Cross-reference | Amount $ | Date | Cross-reference | Amount $ |
Oct.1 | Balance | 10,000 | |||
Oct. 31 | Creditors Control | 1520 |
GST Clearing (A or L)
Date | Cross-reference | Amount $ | Date | Cross-reference | Amount $ |
Oct. 31 | Creditors Control | 152 |
Creditors Control (L)
Date | Cross-reference | Amount $ | Date | Cross-reference | Amount $ |
Oct.31 | Stock Cont./GST Clearing | 1672 |
其他三种special journal的记录方法是一样的
另外一点需要注意的是在报告期结束的时候，GST Clearing account需要报告得出是current asset还是current liability
结合上面的例子，如果再在sales journal中得出Debtors Control是$180
GST Clearing (A or L)
Date | Cross-reference | Amount $ | Date | Cross-reference | Amount $ |
Oct.31 | Creditors Control | 152 | Oct. 31 | Debtors Control | 180 |
Balance | 28 | ||||
180 | 180 | ||||
Nov.1 | Balance | 28 |
这时得出一个credit balance（$28）,也就是说这个帐目是一个current liability，因为公司在卖东西上收得的GST高于买东西时付出的GST，所以公司欠ATO $28GST
