Which of the following is used to record the disposal of a fixed asset?

A. journal proper
B. petty cash book
C. sales day book
D. purchase day book

Correct Answer: Option A

A. journal proper

Explanation

The journal proper is in recording books with original entries used for miscellaneous credit transactions that do not fit into other recorded books. The journal is maintained like a simple journal to record opening entries, closing entries, transfer entries, adjustment entries, rectification entries, and rare transactions.