Rectification entries are first recorded in Journal proper.

Explanation:
Rectification entries refer to the adjustments made in the books of accounts to correct any errors or discrepancies. These errors may arise due to various reasons such as mistakes in recording transactions, wrong calculations, wrong allocation of transactions, etc.

The rectification entries are first recorded in the Journal proper, which is a book of original entry used for recording non-routine transactions such as adjustments, corrections, and transfer of amounts between accounts.

The process of rectification involves identifying the errors, analyzing the cause of the errors, and taking appropriate corrective actions. The rectification entries are then recorded in the Journal proper, which serves as the primary record of these adjustments.

Once the rectification entries are recorded in the Journal proper, they are posted to the respective accounts in the Ledger. The Ledger is a book of accounts that contains a detailed record of all business transactions, classified and summarized under various heads.

Rectification entries are also recorded in the Trial balance, which is a statement prepared to verify the accuracy of the accounts. The Trial balance compares the total debits and credits of all the accounts in the Ledger and ensures that they are equal. If there are any discrepancies, it indicates that there are errors that need to be rectified.

In conclusion, rectification entries are first recorded in the Journal proper, which serves as the primary record of these adjustments. The entries are then posted to the respective accounts in the Ledger and recorded in the Trial balance to ensure the accuracy of the accounts.

All those transactions that cannot be recorded in any other subsidiary books are recorded in the journal proper. Thus, rectification entries are passed in the journal proper. Following transactions are recorded in the journal proper:
1. Opening entries
2. Closing entries
3. Transfer entries
4. Adjustment entries
5. Rectification entries
6. Miscellaneous entries