Give me the meaning of subsidiary book and types of subsidiary book ????
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Subsidiary Books are those books of original entry in which transactions of similar nature are recorded at one place and in chronological order. ... This is avoided by sub-dividing the journal into various subsidiary journals or books.
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MEANING OF SUBSIDIARY BOOK::::
In modern approach to accounting, different set of books are maintained to record different types of business transactions .The set of books which are used to make primary and trees of business transaction are called subsidiary books.
TYPES OF SUBSIDIARY BOOKS::::
1.Cash book
2.Purchase book
3. Sales book
4. Purchase return book
5. Sales return book
6. Journal proper.
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