Concept:The journal proper is a subsidiary book of original entry used to record non-routine transactions, such as opening entries, transfer entries, and rectification entries.
Explanation:Every transaction recorded in the journal proper must be accompanied by a narration.
A narration is a short note that briefly explains the nature of the transaction.
This narration serves as a direct instruction to the bookkeeper on which account to debit and which account to credit in the ledger.
The journal proper does not help in the preparation of the balance sheet directly.
It cannot prevent fraud or theft of business items, because it is only a recording book.
It also has no connection with the efficiency of the banking industry.
Its unique value lies in guiding the bookkeeper when posting unusual or non-cash transactions that are not recorded in other subsidiary books.
Therefore, its major advantage is that it acts as a book of instruction to the bookkeeper.
Answer:Option C — the major advantage of the journal proper is that it serves as a book of instruction to the bookkeeper.