Accountancy, asked by irti21, 1 year ago

bibliography of subsidiary books.

Answers

Answered by rupeshwagh85572
8
There are numerous transaction that occurs so many times in a day. It is inadequate and inconvenient to record the transaction in the book of the original entry that is journal entry. Every transaction recorded in journal becomes thick, bulky, tedious and consumes more time, labor and money. So, the transaction which are of repetitive nature are recorded in the separate book through special journal. Such separate book of original entry, maintained for recording the similar and repetitive type of transactions is known as subsidiary book. These are also known by different names such as sub journal, sub division of journal, purchase book, sale book, Purchase return book, sale return book, cash book, etc.are the different example of subsidiary book.

Objective or importance or advantage of subsidiary book

Different objectives or importances or advantages of subsidiary book can be briefly explained with the help of the following points:
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