1. Cash book
  2. Bills receivable book
  3. Bills payable book
  4. Journal Proper
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Answer: Option 4

Those transactions for which there is no separate book, are recorded in the Journal Proper. Only those transactions, which cannot be conveniently recorded in any of the other books of original entry i.e., subsidiary books or which are not sufficiently numerous to necessitate a special book being devised for them, are recorded in this book.

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