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Question

Transactions which cannot be recorded in any specialized subsidiary books are recorded in _______.

A
Journal proper
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B
Miscellaneous book
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C
General ledger
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D
Cash book
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Solution

The correct option is A Journal proper
There are various subsidiary books which are used for recording the specific transactions. Sales day book records all credit sales whereas purchase day book records all credit purchases. Similarly cash transactions are recorded in cash book. Any transaction which can not be recorded in specialized book are to to be recorded in journal proper.

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