Journal proper is used in recording transactions that are not regular or that cannot be recorded in any other type of journal. It is also known as a general journal, and it is used for transactions such as adjusting entries, correcting entries, and other unique transactions that do not fit into the regular sales, purchases or cash journals. Journal proper is a very important part of the accounting system, as it allows for the proper recording of all transactions that occur in a business. By using a journal proper, a business can ensure that all transactions are recorded accurately, which helps in the preparation of financial statements and other reports.