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Tamil Nadu Board of Secondary EducationHSC Commerce Class 11

What is journal proper? - Accountancy

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Question

What is journal proper?

Short Note

Solution

  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
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Chapter 6: Subsidiary Books - 1 - Very short answer questions [Page 121]

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Samacheer Kalvi Accountancy [English] Class 11 TN Board
Chapter 6 Subsidiary Books - 1
Very short answer questions | Q II 8. | Page 121
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