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⟩ What are the type of transactions entered in Journal proper?

The Journal proper is used to record following transactions:

★ Opening Entries

★ Closing Entries

★ Transfer Entries

★ Adjustment Entries

★ Rectification Entries

★ Entries for rare transactions

★ Entries for which there is no special journal

Examples of such transactions are Distribution of goods as free sample, Goods destroyed by fire, etc

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