Question

why we use journal proper in subsidiary books of accounts..

Answer 1

Journal Proper is a book to record transactions that are not recorded in any other subsidiary book.

Explanation:

We all know that the transactions of a particular nature are recorded in a Special Journal maintained for the purpose such as:

• Cash Book records cash transactions.
• Credit purchases of goods or materials dealt in are recorded in the Purchases Book.
• Credit sales of goods are recorded in the Sales Book.
• Goods which are purchased on credit returned by the firm are entered in the Purchases Return Book.
• Goods which are sold on credit returned by customers are recorded in the Sales Return Book.

Apart from the above transactions, there are other transactions which have to be recorded. These transactions are recorded in Journal Proper. In other words, Journal Proper is used for recording those transactions which cannot be recorded in any of the other subsidiary books.

That's why we use journal proper in subsidiary books of accounts.

Answer 2

Answer:

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