Question

for waht journal proper is kept?

Answer 1

Journal proper is a part of subsidiary books . Each and every entry has its place in subsidiary books but those entries which are not related to any of the books will go to journal proper. There are 8 subsidiary book I.e sales book , sales return book , purchase book , purchase return book , bills receivable book , bills payable book , cash book and journal proper ,

Example : Withdrew goods for personal use .

This states that goods have been withdrawn but for personal use so it will not make part of purchase book or any of the other book so it will go to journal proper book .

Entry will be written as

Drawing A/c dr

To purchases a/c


I hope this will help you