Question

explain advantages of subsidiary books ​

Answer 1

Answer:

hope it is not too long

Explanation:

Minimizes Frauds:

Minimizes Frauds:These books make possible the introduction of internal check system under which the system of rotation of writing up books can be adopted. This helps minimizing errors and detecting frauds.

Facilitates Further Reference:

Facilitates Further Reference:As transactions of similar nature are grouped together in a separate book, the further reference to any particular item is considerably facilitated.