Which of the following is NOT a type of journal used in accounting?

In accounting, various specialized journals are used to record specific types of transactions. The sales journal is used to record sales of goods or services on credit. The purchases journal is utilized for recording purchases made on credit. The cash payments journal captures all transactions involving cash payments.

The marketing journal, however, is not recognized as a standard accounting journal. It does not serve the purpose of tracking financial transactions, which is essential for maintaining accurate financial records and reports. Instead, marketing activities are usually documented through different means, such as marketing plans or reports, but they do not contribute to the accounting records in the same structured way that financial journals do.

Therefore, identifying the marketing journal as the option that does not belong in the context of traditional accounting practices accurately reflects the understanding of specialized journals used in financial bookkeeping.