The advantage of special journals is that they save time by making one-line entries possible. Only totals, not individual entries are posted to the general ledger. They free the general ledger of details. They help locate errors in individual accounts. And only one person can concentrate or specialize on sales journal entries, making possible a division of labor. Special journals are needed whenever you need to keep track of similar transactions from multiple sources. To support information in a general ledger control account we will use a subsidiary ledger. A subsidiary ledger is a group of accounts that share a common characteristic (for example, accounts receivable). It is in addition to, and an expansion of, the general ledger(Weygandt, Kimmel, & Kieso., 2008). The purpose of subsidiary ledgers is so you do not have to list every customer’s account in the general ledger, which would take up a lot of space. All the information from the subsidiary ledger is entered as one figure in the general ledger. All the details are found in the subsidiary ledger. To keep a general ledger free of details we will use a control account; which is a summary account in the general ledger. Details of each transaction of a specific type of account(for example a control account could be accounts receivable) would be itemized on the control account and then entered into the general ledger for the time period the general ledger reflects. Entries would be total accounts receivable for that day, week, or month as opposed to every specific amount received. The two most common general ledger accounts which may act as control accounts for a subsidiary ledger are accounts receivable and accounts payable. The advantage of using subsidiary ledgers is to free the general ledger of detailed information which can be totaled from individual accounts and then entered into the general ledger as one