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In every business,all the transactions are recorded through the journal.one journal is sufficient to small business concerns to record all the transaction of the business.but in case of big concerns,the journal is sub-divided into various books i.e. Cash book,purchase book,sales book etc. and the transactions relating to the same group are recorded in one and respective book only.In addition to these books,journal is maintained for recording the transaction,not relating to any one of the above books.the book thus maintained is called Journal Proper.This journal proper is similar to the journal in ruling and form.

sometimes,journal is sub-divided but all the books are not maintained.then in the journal proper,the transactions relating to the unmaintained journals are also recorded.

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17y ago

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