Message Reception and Delivery:
Location : /var/log/exim_mainlog or /var/log/exim/mainlog
Description : Receives an entry every time a message is received or delivered.

Exim ACLs/Policies based RejectLog :
Location : /var/log/exim_rejectlog
Description : An entry is written to this log every time a message is rejected based on either ACLs or other policies eg: aliases configured to :fail

Unexpected or Fatal Errors:
Location : /var/log/exim_paniclog
Description : Logs any entries exim doesn’t know how to handle. It’s generally a really bad thing when log entries are being written here, and they should be properly investigated..

IMAP/POP/SpamAssassin General Logging and Errors:
Location : /var/log/maillog & /var/log/messages
Description : The IMAP, POP, and SpamAssassin services all log here. This includes all general logging information (login attempts, transactions, spam scoring), along with fatal errors