Companies sometimes use , which are places to record information about particular types of transactions.
The most frequently occurring transactions tend to be sales to customers and payments to creditors.
Computers are intrinsically stupid, but they're also fast and accurate.
So accounting software for personal computers tends to dispense with manual tools such as special journals and even deemphasizes the three traditional ledger divisions (general, accounts receivable, and accounts payable).
Furthermore, using only one journal makes finding information about a specific sale or payment more tedious, even if you use Excel's lookup functions.