Question

What is a journal proper?

Answer 1

Journal Proper is mainly used for original records of a transaction which due to their importance or rareness of occurrence do not find a place in any of the subsidiary books of accounting. It is also known as a Miscellaneous Journal and it looks much like any other journal.

Sample Format of a Journal Proper are:

Journal Proper Format

Types of entries that are entered in the journal proper:

1.Opening Entries

2.Closing Entries

3.Rectification Entries

4.Transfer Entries

5.Adjustment Entries

6.Miscellaneous Entries

Answer 2

Answer:

Journal proper is a book used for recording those transactions which can not be recorded in any of the other subsidiary books

For example

• opening entries
• closing entries
• transfer entries
• Adjustment entries
• Entries for dishonour of bills
• miscellaneous entries

Hope it will help you!

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