Question

Which type of transaction are recorded in journal proper?​

Answer 1

Answer:

A Journal proper is used for recording those transactions which do not find a place in any other subsidiary book such as Cash Book, Purchases Book, Sales Book, Bills Payable Book, etc.

Answer 2

Transactions that do not come in any other subsidiary books are recorded in journal proper.

Explanation:

• Some transactions that do not fall under any of the subsidiary books like cash book, sales book, purchase book, etc. are recorded in the journal proper.
• Opening entry is recorded in journal proper as it carries over the balance of the last year to the current year.
• Closing entry is recorded in the journal proper as it transfers the balances of nominal accounts.
• Adjustment entries for bringing unrecorded items into consideration are recorded in journal proper.
• Rectifying entries for rectifying errors are recorded in journal proper.
• And any other entries that do not come under subsidiary books.