The journal proper is used to record transactions that cannot be entered in subsidiary books like sales returns, purchases returns, and cash books. It contains the date, account debited, account credited, amount, and narrative explaining the transaction. Examples of entries in the journal proper include purchases of fixed assets on credit, sales of fixed assets on credit, and opening entries to record assets, liabilities, and capital on the first day of business.

1. JOURNAL PROPER
Is the bookof original entry used to recordtransactions that cannot be enteredinany of the
subsidiary books suchas sales returns day bookpurchases returns day bookand cash book.
THE ESSENTIAL INFORMATION OF JOURNAL PROPER
a) Date
b) The name of the account debited
c) The name of the account credited
d) The amount
e) Narration
Narration
Is a short explanationof the nature of the transactionwhich shouldalways be given before
the journal entryis closed.
Date Particular Dr Cr
Account to be debited xx
Account to be credited xx
Being explanation for the concerning
transaction
USES OF THE JOURNAL PROPER
The following are the uses ofthe journal proper;
A. Purchase of fixedassets oncredit

2. B. Sales of fixed assets oncredit
C. Opening entries
E. Correctionof errors
A. PURCHASES OF FIXED ASSETS ON CREDIT
Example
On 1st September 1995, motorvan has been purchasedfrom Wanga Tshs. 140.00 oncredit.
JOURNAL PROPER
Date Particular Dr Cr
1stSept1995 Motor van a/c
Wanga a/c
 Being motor van has been
Purchasedfrom wanga Tshs 140,000 on
credit.
140,000
140,000
B. SALES OF FIXED ASSET ON CREDIT
Example
On 1st Sept 1995 computer was soldto Jerome oncredit for Tshs 50,000.
JOURNAL PROPER
Date Particular Dr Cr

3. 1st Sept 1995 Jerome a/c
Computer a/c
 Being computer soldto Jeromeoncredit
50,000.
50,000
50,000
C. OPENING ENTRIES
Example
Fixed assets 5,000 Stock 1,000
Cash in hand 3,000 Debtors 10,000
Cash at bank 2,000 Creditors 10,000
JOURNAL PROPER
Date Particular F Dr Cr
Fixed assets 5,000
cash in hand 3,000
cash at bank 2,000
debtors 1,000
creditors 10,000
capital 11,000
Being Assets and Liabilities as at that
date 21,000 21,000