What do you mean by journal proper?
1
Journal proper is meant for recording all cash transactions i.e., all cash receipts and all cash payments of the ‘business.
2
Journal proper is meant for recording all credit purchases of goods only as Cash purchases of goods are recorded in the Cash Book.
3
Journal proper is meant for recording all such transactions for which no special journal has been maintained in the business.
4
Under this record of those bills is kept on which the firm has given its acceptance for making payments on later dates.