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What is Subsidiary book?Explain the different Books along
with debit note& credit note?
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Answer Posted / 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
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