The purpose of journal proper: The journal proper is used to record the following entries.
(i) Opening entries: They are used at the beginning of the financial year to open the books by recording the assets and liabilities and capital appearing in the Balance Sheet of the previous year. 
Example: On 1st January 2014, Mr. Ramesh commenced his business with the following items. Cash Rs. 30,000; Furniture Rs. 3,000; Stock Rs. 15,000; Creditors Rs. 10,000
The opening entries in the journal proper is:

(ii) Closing entries are recorded at the end of the accounting year for closing the accounts relating to expenses and revenues. The accounts are closed by transferring the balances to the Trading A/c and Profit and Loss A/c.
(iii) Adjusting entries: To arrive at a correct profit or loss at the time of preparing final accounts certain accounts require some adjustments. Entries for making such adjustments are called
adjusting entries
Example: On 31st December 2013, it is decided to provide depreciation @ 10% p.a. on furniture.
Furniture value is Rs. 1,00,000.
The adjusting entry is:

(iv) Transfer entries: They are passed in the journal proper for transferring an item entered in one account to another account.
Example: When the proprietor takes goods for Rs. 5,000 for personal use, the drawing A/c is transferred to purchases A/c. The entry is,

(v)Rectifying entries are passed for rectifying the errors which might have committed in the books of accounts.
Example: Purchase of furniture for Rs. 10,000 was wrongly debited in Purchases A/c. To rectify the error the following entry is to be passed. 

(vi) Miscellaneous entries or Entries of casual nature: These are entries which do not occur so frequently.
Examples of such transactions:
(a) Credit purchases and credit sales of assets which cannot be recorded in purchases or sales book.
(b) Endorsement, renewal and dishonour of bills which cannot be recorded in bills book.
(c) Other adjustments like interest on capital, interest on loan, bad debts, reserves, etc., , 

Purposes of subsidiary books:
(i) Purchases Book: It records only credit purchases of goods by the trader.
(ii) Sales Book: It records only credit sale of goods by the trader.
(iii) Purchases Returns Book: It records the goods returned by the trader to the suppliers.
(iv) Sales Return Book: It records the goods returned by the customers.
(v) Bills Receivable Book: It records the receipt of bills from customers.
(vi) Bills Payable Book: It records the bills accepted by the trader.
(vii) Cash Book: It records all the cash transactions of the business. (i.e.,) the receipts and payments of cash.
(viii) Journal Proper: It is the journal which records entries which cannot be entered in any of the subsidiary books.

Rectifying entries are passed for rectifying the errors which might have committed in the books of accounts.
Example: Purchase of furniture for Rs. 10,000 was wrongly debited in Purchases A/c. To rectify the error the following entry is to be passed. 

Closing entries are recorded at the end of the accounting year for closing the accounts relating to expenses and revenues. The accounts are closed by transferring the balances to the Trading Alc and Profit and Loss A/c.
Example: On 31.12.2013 salaries account shows Rs. 15,000 - the closing entry is,

The number of subsidiary books may vary according to the requirements of each business. Based on the nature of business and the volume of transactions, the following subsidiary books are maintained: