Question
Explain the classification of the transactions recorded in the Journal Proper.

Answer

Transactions Recorded in Journal Proper
 
$(1)$ $(2)$ $(3)$ $(4)$ $(5)$ $(6)$
Opening
Entries
Transactions
which are
not included
in other
Subsidiary
books
Transactions
of Inter
Account
Transfer
Closing
Entires
Adjustment
Entires
Rectification
Entries

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