English, asked by nyamuvugwamathao, 4 months ago

what are the difference between primary books and secondary books of accounts

Answers

Answered by niharikagurjar2005

4

Answer:

Ledger is known as a primary book and principal book because it is from ledger balances that trial balance and final accounts are prepared. It is called a secondary book because it is prepared after the journal and on the former's basis. Hence it is subsidiary to the journal.

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