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What is journal proper? - Accountancy

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प्रश्न

What is journal proper?

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उत्तर

  1. Journal proper is a residuary book which contains a record of transactions, which do not find a place in the subsidiary books such as cashbook, purchases book, and sales book, purchases returns the book, sales returns book, bills receivable book, and bills payable book.
  2. Journal proper or general journal is a book in which the residual transactions which cannot be entered in any of the subdivisions of the journal are entered.
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Journal Proper
  क्या इस प्रश्न या उत्तर में कोई त्रुटि है?
अध्याय 6: Subsidiary Books - 1 - Very short answer questions [पृष्ठ १२१]

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सामाचीर कलवी Accountancy [English] Class 11 TN Board
अध्याय 6 Subsidiary Books - 1
Very short answer questions | Q II 8. | पृष्ठ १२१
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