Give the meaning of Journal Proper.

Journal Proper refers to a subsidiary book of the journal used to record transactions that are not entered in any other specialized subsidiary books (e.g., Sales Journal, Purchase Journal, Cash Book, etc.). It serves as a general-purpose journal for infrequent or irregular transactions such as:

• Adjusting entries (e.g., depreciation, bad debts).
• Correcting entries (e.g., errors detected in ledgers).
• Non-routine transactions (e.g., loan repayments, asset disposals).

All entries in the Journal Proper are later posted to the respective ledger accounts to maintain the completeness and accuracy of financial records. It acts as a backup for transactions not covered by specialized journals, ensuring no entry is omitted.