We have studied different subsidiary books in our course on subsidiary books. The Journal Proper is also a type of subsidiary book. It is kept in order to record those transactions which cannot be recorded in purchase book, sales book, purchase returns book, sales returns book, cash book, petty cash book, bills receivable book or bills payable book. For example, Furniture sold to Parthiv for ₹ 5000. This transaction is of credit sale of furniture, which is not recorded in any of the subsidiary books and hence such business transactions are recorded in journal proper, which is a part of subsidiary books.
Journal proper is used for very limited number of transactions. The format of the Journal Proper is the same as the format prepared to record the journal entries. It has five columns, viz. date, particulars, L.F. debit amount and credit amount.
In this course:
+Meaning of Journal Proper
+ Transactions Recorded in Journal Proper
+ Transactions of Inter Accounts Transfer
+ Closing Entries
+ Adjustment Entries
+ Rectification of Errors