e) Other Entries:
The transactions which should not
occur in the journal are recorded in the journal proper. Some of them are as
under:
v Goods taken from the business by the proprietor for
his personal use.
v Goods lost due to theft, fire accident etc.,
v Goods sent on consignment for sale purpose.
v Interest on capital, interest on drawings, provision
for doubtful debts, Provision for depreciation etc..,
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