Question

Select the most appropriate alternatives from those given below :

Entry for bad debts is recorded in the ________.
a) sales book
b) purchase book
c) cash book
d) journal proper

Answer 1

Entry for bad debts is recorded in the Journal Proper.

Explanation:
The entries that are not recorded in any of the subsidiary books are recorded in the residual journal, which is known as Journal Proper. Thus, opening, closing, adjustment, rectification and miscellaneous entries, such as bad debts written off and purchase of assets, are recorded in the Journal Proper. Entry for bad debts is an adjustment entry and, hence, it is to be recorded in the Journal Proper.