The common transactions which cannot be recorded in any of the book of original entry are: Distribution of goods as free sample. Distribution of goods as charity. Goods destroyed by fire.

Introduction:
Journal proper is a subsidiary book of accounting where irregular or non-cash transactions are recorded. It is used to record transactions that do not fit into any other specialized journal. However, there are certain transactions that should not be recorded in the journal proper. Let's discuss these transactions in detail.

Transactions not recorded in the journal proper:

1. Cash transactions:
Cash transactions, including receipts and payments, are not recorded in the journal proper. These transactions are recorded in the cash book, which is a specialized journal specifically used for cash-related transactions. Cash receipts are recorded on the debit side, while cash payments are recorded on the credit side of the cash book.

2. Purchases and sales:
Purchases and sales of goods are not recorded in the journal proper. These transactions are recorded in the purchase and sales journals, respectively. The purchase journal is used to record credit purchases, while the sales journal is used to record credit sales. Cash purchases and sales are recorded in the cash book.

3. Return of goods:
Return of goods by customers or to suppliers is not recorded in the journal proper. These transactions are recorded in the sales return and purchase return journals, respectively. Sales returns are recorded in the sales return journal, while purchase returns are recorded in the purchase return journal.

4. Bills of exchange:
Transactions related to bills of exchange are not recorded in the journal proper. Bills of exchange represent a written order to pay a certain amount of money at a future date. These transactions are recorded in the bill receivable and bill payable journals, depending on whether the company is receiving or issuing the bill.

5. Adjusting entries:
Adjusting entries, such as depreciation, accruals, prepayments, and provisions, are not recorded in the journal proper. These entries are recorded in the general journal, which is also known as the journal proper. The general journal is used to record non-cash and irregular transactions that do not fit into any other specialized journal.

Conclusion:
In conclusion, cash transactions, purchases and sales, return of goods, bills of exchange, and adjusting entries are not recorded in the journal proper. Each of these transactions has its own specialized journal or ledger where they are recorded. The journal proper is reserved for irregular or non-cash transactions that do not fit into any other specialized journal.