Why is journal sub-divided? Name the special journals and state the types of transactions entered in each of them.

The subdivision of a journal is a common practice in accounting, and it serves to enhance efficiency and organization in recording various transactions. The purpose of sub-dividing journals is to categorize transactions based on their nature, making the recording and analysis of financial data more manageable. In the context of a Preparatory Course in Commerce, understanding the principles behind journal sub-division is crucial for students aiming to build a strong foundation in accounting.

There are several types of journals, each designed for specific types of transactions. Special journals, in particular, cater to repetitive ____ ___ ______ ____ _____ _______ _____ ___ _______ _______ _____ ______.
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