Based on accounting principles, and available options a special journal can be described as "it is a journal that has specific columns for accounts debited and credited."
A special journal is a term that is used to describe the type of journal that is specifically prepared to show lists of financial transaction records which accountants call journal entries.
Usually, the special journal serves as a contrast to a general journal, whereby a special journal records transactions of a specific type, such as sales or purchase
Hence, in this case, it is concluded that the Special journal is a type of journal that assist firms or business accounting in many ways.
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