The general journals serve as the main accounting record that consolidates information from various other journals into grouped accounts. They are specifically used to record transactions that do not occur regularly or in sufficient volume to warrant a separate book. This establishes a systematic approach to capturing accounting entries.

1. The general journals are: Select one: a. Used to record similar repetitive activities on a regular
basis. b. A collection of all adjusting entries. c. Used as the main accounting record in which
information was extracted from all other journals and grouped together in various accounts. d.
Used to record transactions that did not occur on a regular basis or with sufficient volume to
justify maintaining a separate book.