what is the single diffrence between journal and journal proper??
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A journal in bookkeeping and accounting refers to a record of all the financial transactions of a business along with the dates. It is a book of original entry.
Journal proper is also known as a miscellaneous journal. All the miscellaneous credit transactions are recorded in this because these transactions are not fit for any other books.
Journal and Journal Proper are similar, except that all the transactions are recorded in a journal irrespective of the fact that it is a cash transaction, non-cash transaction or a credit transaction.
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