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Recording of Transactions - 2 — Account STD 11 Commerce — Question

CBSE BoardEnglish MediumSTD 11 CommerceAccountRecording of Transactions - 21 Mark
MCQ
journal proper maintained to record transactions which _______.
  • ✓
    Do not find place
  • B
    Have large amount
  • C
    Special in nature
  • D
    All of the above
✓

Answer

Correct option: A.
Do not find place
Journal proper is a residuary book wherein all those transactions are recorded which cannot be recorded in any of the subsidiary books namely purchase book, purchase return book , sales book, sales return books, cash book. In other words all those transactions which do not find place anywhere are recorded in Journal proper.

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