Journals are used in postings. They serve to group entries, just as we do with file covers, where we file documents of a certain type. As an example, the most common Diaries are Purchases, Sales, Banks, Cash and Miscellaneous.
![](https://i0.wp.com/support.kyrioschms.com/wp-content/uploads/2020/11/kyrios_v1_contabilidade_diarios.png?resize=800%2C139&ssl=1)
Journals are used in postings. They serve to group entries, just as we do with file covers, where we file documents of a certain type. As an example, the most common Diaries are Purchases, Sales, Banks, Cash and Miscellaneous.