Answer / prathiba

Its Journal not general
Journal or registers books where the transactions are recorded in chronological order.
Its function is to record in a chronological order for each type of asset, liability, equity, revenue & expenses.
The journal is determined by the Chart Of A/c [COA].

Subsidiary books are the division of journal. All the eight registers we discussed are subsidiary books.
1.cash book
2.sales book
3.sales returns book,
4.A/c's receivables book
5.purchase books
6.purchase returns books
7.A/c's payables book
8.Journal proper.

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