There are a number of transactions which do not occur frequently and hence do not warrant preparation of special journals. But they have to be recorded somewhere. For them the proper place is the original journal itself, which is now called 'Journal Proper'. Thus all events and transactions which cannot be recorded in any of the special journals maintained by the Firm, shall be recorded in the Journal Proper. Examples of such transactions are:

1. Opening Entry
2. Closing Entries
3. Transfer Entries
4. Adjustment Entries
5. Rectification Entries
6. Miscellaneous Entries