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Question
What is journal proper?
Solution
- 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.
- 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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