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Recording of Transactions - 1 — Account STD 11 Commerce — Question

CBSE BoardEnglish MediumSTD 11 CommerceAccountRecording of Transactions - 11 Mark
Question
Assertion: Journal Proper is a residuary book which is used for recording those transactions which are not recorded in any of the other books of original entry.
Reason:Journal proper or General Journal is a simple book of chronological records of business transactions. This book of original entry (simple journal) in which miscellaneous credit transactions which do not fit in any other books are recorded.
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Answer

Both A and R are true and R is the correct explanation of A.

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