Final answer:
Nonroutine transactions are recorded in the general journal. This instrument is utilized for unique, infrequent transactions that do not fit into the categories designated for routine entries, unlike subsidiary ledgers or special journals.
Step-by-step explanation:
The correct statement regarding the recording of transactions in accounting journals is b. nonroutine transactions are entered in the general journal. The general journal is often referred to as the book of original entries and is used to record transactions that do not fit into the predefined categories of the specialized journals, such as sales journal, purchases journal, cash receipts journal, or cash disbursements journal, which are used for routine transactions. Nonroutine transactions typically include events like adjusting entries, closing entries, and other unique financial activities that don't occur on a regular basis.
While subsidiary ledgers are used to provide detailed information about a general ledger account, such as details for accounts receivable or accounts payable, they do not directly record nonroutine journal entries. Similarly, special journals are used for frequent, routine transactions.