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What are Subsidiary Books?
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Answer Posted / d.kishore kumar
subsidary books are books of original entry as all
transactions are first recorded in these books before they
are recorded in respective accounts in ledger. These
special journals are called subsidiary books. because they
are subsidiary to the principal or main books namely ledger.
subsidary books are used in business.
cash book
purchase book
purchase returns book
sales book
sales returns
Bills Receivable book
Bills payable.
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