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What are Subsidiary Books?
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Answer Posted / suhas argade
1) Cash Book : To record all transactions in cash or by
cheques. Cash Book may be also of two columns.
2) Petty Cash Book: To record all cash transactions of
peety expenses.
3) Purchase Day Book: To record all transactions of goods
purchased on credit.
4) Sales Day Book : To record all transactions of credit
sales of goods.
5) Purchase Return Book: To record all transactions
relating to return of goods to suppliers.
6) Sales return Book: To record all transactions relating
to return of goods by the customers.
7) Bill Receivable Book: To record all transactions
relating to Bill Receivables.
8)Bill Payable Book: All transactions relaating to
acceptande of bills are recorded in this book.
9) Journal Proper: In Journal proper are recorded all
transactions other than those recorded above. In regard to
entering the transation in thge above books. it necessary
to note the following
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