Why would special journals used in different businesses not be identical in format? What type of business would maintain a cash receipts journal but not include a column for accounts receivable?

The purpose of special journals is to facilitate the recording process of the business entity. Therefore the columns included in any special journal should correspond to the unique needs of the entity. In particular one type of business which might not require an Accounts Receivable column would be grocery stores. These businesses rarely sell on credit to their customers. The minimum frequency of the transaction implies no need for an Accounts Receivable column in the cash receipts journal.