Which type of entries does the general journal typically include?

The general journal typically includes non-repetitive entries, which are recorded for unique transactions that do not occur regularly. This can include various special transactions such as asset purchases, adjustments, or unusual expenses. Each entry is usually a detailed account of a particular transaction, capturing its specifics and ensuring proper documentation for financial reporting and auditing purposes.

In contrast to non-repetitive entries, repetitive entries would imply a routine or recurring nature, which is generally recorded in special journals or ledgers designed for that purpose, such as cash receipts or payroll ledgers. Journal entries could refer to any record in a journal but do not specify the uniqueness of each transaction. Cash forecasts do not belong in the general journal, as they are projections and not actual recorded transactions. Thus, non-repetitive entries fit the specific purpose of capturing distinct and infrequent financial activities within the general journal.