Question

48. Opening entries are passed in
a. Cash book
b. Journal proper
c. Purchase book
d. Sales book​

Answer 1

Answer:

All those transactions that cannot be recorded in any other subsidiary books are recorded in the journal proper. Thus, rectification entries are passed in the journal proper. Following transactions are recorded in the journal proper:

1. Opening entries

2. Closing entries

3. Transfer entries

4. Adjustment entries

5. Rectification entries

6. Miscellaneous entries

Answer 2

Explanation:

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b. Journal proper