The transactions which cannot be recorded in any of the above mentioned subsidiary journals, is to be recorded in Journal Proper also called Journal Residual.
Following transactions are recorded in this journal:
1. Opening Entry:
To open new set of books in the beginning of new accounting year and record therein opening balances of assets, liabilities and capital e.g.
Cash A/c....................Dr.
Bank A/c....................Dr.
Furniture A/c.............Dr.
Buildings A/c.............Dr.
      To Creditors A/c
      To Capital A/c
2. Adjustment Entries:
To update ledger account on accrual basis, such entries are made at the end of the accounting period e.g. rent outstanding, Prepaid insurance, Depreciation and Commission received in advance.
Depreciation a/c...............Dr.
      To Machinery A/c
3. Rectification entries:
To rectify errors in recording transactions in the books of original entry and their posting to ledger accounts.
4. Transfer/Closing entries:
These are the journal entries to transfer accounts relating to operation of business such as Sales, Purchases, Opening Stock, Income, Gains and Expenses etc. to Trading and Profit and Loss account, and, Drawing account to Capital account at the end of the accounting year.
Profit and Loss A/c..............Dr.
      To Salaries A/c
      To Wages A/c
      To Rent A/c
5. Other entries:
Journal entries relating to the following transactions:
(i) The entry for cancellation for discount received or discount allowed earlier, (at the time of a dishonor of a cheque).
Ajay A/c..................Dr.
      To Discount Allowed A/c
(ii) Purchase/sale of assets on credit.
Machinery A/c..........Dr.
      To Mohit A/c
(iii) Goods withdrawn by the owner for personal use.
Drawings A/c.............Dr.
      To Purchases A/c
(iv) Goods distributed as free samples.
Advertising expenses A/c............Dr.
      To Purchases A/c
(v) Endorsement and dishonor of bills of exchange.
Ramesh A/c ...........Dr.
      To Bills Receivable A/c
(vi) Loss of goods by fire/theft/spoilage.
Loss by Fire A/c...........Dr.
     To Purchases A/c
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