Question

what are subsidary books?

Answer 1

Subsidiary Books are those books of original entry in which transactions of similar nature are recorded at one place and in chronological order. In a big concern, recording of all transactions in one Journal and posting them into various ledger accounts will be very difficult and involve a lot of clerical work.

Answer 2

HEY ,

U R ANSWER.

SUBSIDIARY BOOK IS A SUB DIVISION BOOK OF JOURNAL.

THESE ARE KNOWN AS BOOKS OF PRIMARY ENTRY OR ORIGINAL ENTRY.

AS ALL THE TRANSACTION RECORDED IN THERE ORIGINAL FORM.

IMPORTANT SUBSIDIARY BOOK →

→ CASH BOOK - USED TO RECORD ALL CASH , RECEIPT AND PAYMENT

→ PURCHASE BOOK - USED TO RECORD ALL CREDIT PURCHASES.

→ SALES BOOK - USED TO RECORD ALL CREDIT SALES.

→ PURCHASE RETURN BOOK

→ SALES RETURN BOOK

→ BILLS RECEIVABLE BOOK

→ BILLS PAYBLE BOOK

→ JOURNAL PROPER.