Special accounts are those GL accounts that are compulsory to the Micronet General Ledger. You set these accounts on the Special Accounts screen (refer to "Edit - Applications - MGL - Special Accounts").
In a simple Chart of Accounts, Debit and Credit Journal accounts and GST accounts are left blank. When journals are posted in MGL, GST may or may not be applicable or the GST account required can vary from entry to entry depending on the nature of the journal. Therefore, rather than set a default that users may simply accept without thought during data entry, leaving these fields blank ensures that users must select the correct GL account for the transaction.