What type of transactions are recorded only in a General Journal?

this jounrnal can expedite closing the books to get accurate statemenst,as an example, liabilities lingering on the books should get reviewed,for instance prepaid gift cards with a one year term before expiration.it is asumed gift card was paid in full. amount recorde as income at that time.contra liability for unredeemed cards will dissipate as the date expires and no one collect cards gift,

In what context are you asking the question? And is this homework related?

The "General Journal" section of accounting software may be different than what you would use in an accounting class. For software, the real answer is that you can use it for whatever you want. But it's best used for things that don't work in the other modules of the software, e.g. the payables, receivables, payroll, inventory modules, etc. This could include adjusting entries, correcting entries, or just anything that doesn't really "fit" one of the modules.

If this is for class and you are doing a section on special journals, the general journal is used for anything that does not fit into one of your special journals, and for all adjusting and closing entries. So for instance, if you had someone not happy with the service you provide and you give them a credit for it, and you need to Dr. Fees Earned and Cr. Cash, there is probably not a special journal to do that on. So you'd have to use the general journal for that one.

In the end, only for class is there a specific "rule" for this, because in real life it would depend on how you're doing things, what software you're using, etc.