Journal proper maintained to record transactions which _______.

Do not find place

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Have large amount

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Special in nature

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All of the above

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Solution

The correct option is D Do not find place
Journal proper is a residuary book wherein all those transactions are recorded which cannot be recorded in any of the subsidiary books namely purchase book , purchase return book , sales book , sales return books , cash book. In other words all those transactions which do not find place anywhere are recorded in Journal proper.

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