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What is the difference between journal ledger and journal
proper?
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Answer Posted / prathamesh.k.patkar
Journal proper is book of original entry (simple journal) in which miscellaneous credit transactions which do not fit in any other books are recorded.
The use of journal proper is confined to record the following transactions:-
Opening entries
Closing entries
Transfer entries
Adjustment entries
Rectification entries
Entries for which there is no special journal
Entries for rare transactions
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