Question

what is the meaning of journal proper.​

Answer 1

Answer:

Journal proper record the transaction which cannot be recorded in any other subsidio book such as cash book , sales book , sales return book , bills receivable book and bills payable book

Answer 2

Answer:

Journal Proper is a residuary book after the sub-division of Journal and records only those transactions that cannot be recorded in any other subsidiary book. Transactions recorded in journal are opening entry, closing entry, adjustment entries, transfer entries, rectifying entries and miscellaneous entries.

Explanation:

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