Journal Proper | Subsidiary Books | Examples

Journal Proper Feature image
Journal Proper Feature image


What is Journal Proper?

Journal Proper is original entry books like as all subsidiaries Books. All those transactions which can not record in the any of other subsidiaries books are recorded in journal proper. In other words, All those transactions placed in journals proper which are left from other subsidiaries’ books. This book also is known as General Journal.


The following type of transactions are posted in this account :

  1. Non-Cash transactions
  2. Non-Goods transactions

1. Non-Cash transactions:

Those type of transactions which are not related to the payment of cash and receipt of the cash because all the transactions related to cash receipts and payments are recorded in the cash book.

2. Non-Goods transactions:

Those type of transactions which are not related to the purchase and sale of goods because all the transactions related to purchase and sale of goods are recorded in the purchases book, purchase return book, sales book, sales return book, bills receivable book and bills payable book.

So, Following are the Examples of the Non-cash transactions:


  • Purchase or Sale of Assets on credit.
  • Depreciation charged on the asset.
  • Distribution of profit.
  • Transfer of balance from one account to another
  • Opening and closing balance transfer entry
  • Adjustment entry
  • Outstanding and Prepaid Expenses
  • Accrued and pre-received Income

The format of Journal Proper:

Journal proper is the same as a Journal day Book as shown below:

DateParticulars  L.F. Debit Credit
____ /____ /_______Name of Debited A/cDr.
To Name of Credited A/c


Prepare the Journal Proper for the M/s A&B ltd. for the month of March-2018. All the transaction related to the journal proper are shown below:-

Date TransactionsAmount
1/3Purchase Machine from Mr. B50,000
7/3Salary of the Month of Feb-18 Unpaid10,000
15/3Wrongly debited to Mr. A account instead of Mr. B500
26/3Sold Furniture to M/s C&D Ltd10,000
31/3Depreciation Charged on the following assets

Solution: –

Journal Proper
DateParticulars  L.F. Debit Credit
01/03Machine A/cDr.50,000
To Mr. B A/c50,000
(Being Machine purchase on credit from Mr. B)
07/03Salary A/cDr.10,000
To Salary Outstanding a/c10,000
(Being salary due for the month of Feb but not paid yet.)
15/03Mr. B’s A/cDr.500
To Mr. A’s A/c500
(Being journal entry pass to rectify an error )
26/03M/s C&D A/cDr.10,000
To Furniture A/c10,000
(Being Furniture sold on credit to M/s C&D
31/03Depreciation A/cDr.7,500
To Machine A/c1,500
To Furniture A/c5,000
To Computer A/c1,000
(Being Depreciation charged on the Assets)

You can check out these following topics to understand better:

The important Journal entries.


If you have any questions about this topic please ask it in the comment section below.



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