CBSE Class 11-commerce Answered

Journal proper records those transactions which cannot be recorded in any other subsidiary book such as  cash book, purchase book, purchase return book, sales book, sales return book, bills receivable book and bills payable book. Journal proper is also known as journal residual.

Goods destroyed by fire cannot be recorded in any other subsidiary book other than journal proper as it does not affect cash book, purchase book, sales book, purchases return book, sales return book. Therefore, goods destroyed by fire will be recorded in a journal proper.