The difference between Special Journal and Journal Proper are:
Special Journal:
- It records transactions of similar nature and is in the form of a statement.
- It arises as a result of credit transactions only and it is not a part of the double entry book-keeping system.
- It is necessary for preparation of the Trial Balance and it records only external transactions.
- Each transaction is not recorded in the ledger separately.
- A mistake in the journal proper is not rectified by a special journal.
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Journal Proper:
- It does not record the transactions of similar nature and it is in the form of a journal.
- It arises not only due to credit transactions but for other reasons also, it is a part of the double entry book-keeping system.
- Some entries are recorded after the preparation of the trial balance and it records both internal and external transactions.
- Each transaction is recorded in the ledger separately.
- A mistake in the special journal is rectified by the journal proper.