Question

What is meant by a journal proper?

Answer 1

Hii

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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.

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

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