Journal Proper

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Overview

Notes

Journal Proper

A journal proper is a book of original entry in which only certain types of financial transactions of a business are recorded in a certain order. This note has information about the journal proper and types of entries. Learn More

Adjustment Entries

Closing stock, outstanding expenses, prepaid expenses, accrued incomes, income received in advance, interest on loan, etc. are some of the adjustment entries. This note has information about the various adjustments in journal proper. Learn More

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