Journal Proper
Journal proper is book of original entry (simple journal) in which miscellaneous credit transactions which do not fit in any other books is recorded. It is also called miscellaneous journal. This book is used to record all the residual transactions which cannot find place in any of the subsidiary books. While recording, the entries are made in the journal covering both the aspects of the transaction. The form and procedure for maintaining this journal is the same that of simple journal. The following are some of the examples of transactions which are entered in this book:
a)      Opening entries: When a businessman wants to open the book for a new year, it is necessary to journalise the various assets and liabilities before the new accounts are opened in the ledger. The journal entries so passed are called”opening entries".
b)      Closing entries: At the close of the accounting period balances from the various accounts are transferred in order to balance the books of accounts. Thus, this process of transferring balances of the trading and profit and loss account at the end of year is called closing the books and entries passed at that time are called closing entries.
c)       Adjusting entries: Modification of the accounts at the end of an accounting period is called adjustments. If there be any event affecting the related period of accounts but left out of the books, the same should be incorporated in the books before the preparation of the final accounts. This is done by means of adjusting entries through the journal proper.
d)      Transfer entries from one account to another account: Such entries are the entries which are passed in order to transfer one account to another account.
e)      Rectification entries: When an error is detected in the books, the same is rectified through an entry in the journal proper which is called rectification entry.
f)       Entries for rare transactions: Journal proper is used for rare transactions.
g)      Entries for which there is no special journal: When the transactions cannot be recorded in the above

The difference between Special Journal and Journal Proper are:
Special Journal
Journal Proper
a)      It records transactions of similar nature and is in the form of a statement.
b)      It arises as a result of credit transactions only and it is not a part of the double entry book-keeping system.
c)       It is necessary for preparation of the Trial Balance and it records only external transactions.
d)      Each transaction is not recorded in the ledger separately.
e)      A mistake in the journal proper is not rectified by a special journal.
a)            It does not record the transactions of similar nature and it is in the form of a journal.
b)            It arises not only due to credit transactions but for other reasons also; it is a part of the double entry book-keeping system.
c)             Some entries are recorded after the preparation of the trial balance and it records both internal and external transactions.
d)            Each transaction is recorded in the ledger separately.
e)            A mistake in the special journal is rectified by the journal proper.

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