Final answer:
Special journals in business are tools for grouping similar financial transactions and include the sales journal, purchases journal, and cash receipts and payments journals. Databases provide access to a wide range of academic and scholarly articles, which typically adhere to specific citation formats.
Step-by-step explanation:
Special journals refer to specialized accounting journals used by companies to streamline their financial transactions and reporting. These journals serve as an organizational method for grouping similar types of transactions for efficiency. Examples of special journals include the sales journal, the purchases journal, the cash receipts journal, and the cash payments journal. Databases are critical for researchers, enabling access to a wide variety of journal articles, academic journals, and other scholarly resources. They catalog a vast array of information across different fields and industries.
Articles from these databases generally follow a specific citation format, including the author's name, article title, journal title, volume and issue number, publication date, page numbers, and either a Digital Object Identifier (DOI) or a URL when accessed electronically. It is crucial to distinguish between scholarly articles and other publications; a key differentiator is the peer-review process. This process ensures that scholarly articles meet high standards of research quality and editorial integrity before publication. Special journals are a type of accounting record used by some companies to record specific types of transactions. These journals are designed to streamline the recording process and improve efficiency. Examples of special journals include the sales journal, the purchases journal, the cash receipts journal, and the cash disbursements journal.