1.

what is journal proper

Answer» First is the right
Journal proper :- the entry of transaction which is not possible in any of the subsidiary books , like :- sales, sales return , purchase , purchase return , bills payable and recievable books . that transaction is putted in an another book which is called as journal proper . Example of those types of transaction is , recording of depreciation , asset depriciation , etc .Hope it helps !! ☺
Journal proper is that any transactions are recording in a symetric method on journal
Jiski entry kisi book me nahi hoti wo journal proper me hoti hai
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