Question

What is mean by subsidiary book? in one sentence ans

Answer 1

Answer:

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.

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Answer 2

The answer is shown below:

Explanation:

Subsidiary books are those books that record the same or identical type of transactions and record transactions in sequential order. It is also known as the original entry

The examples are displayed below:

1.  Cashbook

2. Purchase book

3. Sales book

4. Sales return book

5. Purchase return book, etc.

This book reflects recording of one journal and posting into different ledger accounts

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What is the meaning and types of subsidiary books??​

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