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What is the difference between journal ledger and journal
proper?



What is the difference between journal ledger and journal proper?..

Answer / 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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