Answer / priyank

"Subsidiary books means those books of original enter which are kept in addition to journal, to record similar types of transaction which r of repetitive natural & sufficiently large in number r called subsidiary books". There r nine subsidiary books they r as follows:-

1. Purchase book.
2. Sales book.
3. purchase return book.
4. sales return book.
5. cash transaction.
6. petty cash book.
7. bills receivable.
8. bills payable &
9. journal proper.

Answer / nawar

general ledger is the main ledger and there are seven
subsidiary books. cash book,purchase book,sales book,sundry
debtors book.,sundry creditors book,journal book and petty
cash book

Answer / aziza arjumand

Each journal is meant for recording the transactions of separate category and of repetative nature.These special journals are called "Subsidiary Books" or "Day Books".
There are 8 types of subsidiary books. They are:
1. Purchase Books
2. Purchase Returns Books
3. Sales Books
4. Sales Returns Books
5. Cash Book
6. Bills Receivable Books
7. Bills Receivable Books
8. Journal Proper

Answer / v p narasimhan

General Ledger is the main Ledger and other ledgers are
called subsidiary books viz., debtors ledger,creditors
ledger,sales ledger,purchase ledger, journal etc.,
Debit Note - To recover any amount from the customer example
, Freight,interest & any other expenses to be
recovered.(includes Purchase Return also)

Credit Note - To give credit to the extent of its value to
the customer viz., Discount,Commission, excess charged if
any , Price difference (includes Sales Return also)

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