Gujarat BoardEnglish MediumSTD 11 CommerceAccountP1 C8 Journal Proper2 Marks
Question
Explain Journal Proper with illustration.
✓
Answer
Introduction: If firm maintain subsidiary book then credit purchase transactions are recorded inpurchase book, credit sales transactions are recorded in 'Sales book’, all cash transactions are recordedin ‘cash book’, goods return transactions are recorded 'Sales return' book or 'Purchase return’ book. ‘Journal Proper' is also type of subsidiary book. Journal Proper is kept in order to record those transactions which cannot be recorded in any other subsidiary book. Meaning of Journal Proper: "The transactions which are not recorded in any of the subsidiary books are recorded in Journal Proper.”The format of journal proper is same as the format prepared to record journal entries. It has firstcolumns viz. date, particulars, L.F., debit amount and credit amount.
Speciman of Journal Proper
Journal Proper of Paras
Date
Particulars
L.F.
Debit(Rs.)
Credit (Rs.)
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