Credit purchase of machinery is recorded in the Journal Proper.
Explanation:
When a transaction cannot be recorded in any subsidiary book, it is recorded in the residual journal called Journal Proper. All the opening, closing, adjustment, rectification, transfer and miscellaneous entries, such as bad debts and purchase of assets, are recorded in the Journal Proper. Credit purchase of machinery can neither be recorded in the Cash Book, as it is not a cash purchase, nor in the Purchase Book, as it is not related to the purchase of goods. Machinery is an asset and, therefore, it will be recorded in the Journal Proper.