What is a special GL transaction?

Special GL transactions are those transactions other than 
the regular transactions in AR and AP. For Ex: Down Payments
( Made r Received)
These transactions will be identified through a special 
indicater. 

For Ex. For 

   Down Payment request F
   Down Payment A
   Bills of Exchange W
Mainly we use this Special Gl s  for identifying easily and 
for clear information vail preparing B/S Becoz advances 
paid will be considered as Asset Currents in B/S .in the 
same manner advances Received.