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What is journal proper?? |
| Answer» Journal proper\xa0is book of original entry (simple\xa0journal) in which miscellaneous credit transactions which do not fit in any other books are recorded. It is also called miscellaneous\xa0journal. The form and procedure for maintaining this\xa0journal\xa0is the same that of simple\xa0journal.\xa0Books with original entries used for miscellaneous credit transactions that do not fit into other recorded books. The\xa0journal\xa0is maintained like a simple\xa0journal\xa0to record opening entries, closing entries, transfer entries, adjustment entries, rectification entries, and rare transactions. | |