What is Journal Proper - Definition - Meaning - Explanation - Examples

In this Journal, Journal Entries are seldom recorded as the Accounting Transactions occurred once or twice in a year. Examples of these transactions are related to Depreciation, Fixed Assets / Non Current Assets like Office Equipment, Furniture, Machinery, etc., purchased or sold out during the year, etc.

The Difference Between Special Journal and Journal Proper is that special journal is used to record special types of transaction occurred on daily basis while journal proper records those transactions which occur very often within the accounting period.

Journal Proper is also known as General Journal, Modern, Principal or simply a Journal.