Which of the following is NOT an example of a cash recording journal?

The general journal serves a different purpose compared to cash recording journals, which are specifically designed for tracking cash transactions. The general journal is utilized for recording a wide variety of transactions, not limited to cash activities. It handles entries like adjustments, accruals, and non-cash transactions, making it a broader tool for accounting.

In contrast, cash receipts journals and cash payments journals are specialized ledgers focused solely on inflows and outflows of cash, allowing for easy tracking of payment sources and spending. The sales journal, while related to revenue, typically records sales on credit, not cash transactions, further differentiating it from cash-specific journals. Therefore, among the options provided, the general journal is the correct choice as it does not fall into the category of cash recording journals.