Question

Difference between journal book and journal proper

Answer 1

In journal book we record all type of transactions related to sale , purchase , profit , loss etc. Journal proper is very similar to journal proper . It is used to record the transactions that can not be entered in the subsidiary books or cash books . the transactions generally include the sale or purchase of asset on credit basis.it can neither be recorded in the sales book or purchase book and nor in the cash book .( becoz sale or purchase of asset is nt recorded in subsidiary books . and bcoz its a credit transaction so it can nt be recorded in the cash book)


so now i hope the difference is clear to you..
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