Question

What is memorandum book in Accounts..........​

Answer 1

Memorandum book is a rough book made of ordinary paper in which a business record its daily transactions as they happen .This book is called memorandum book .It is also called a waste book.

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Answer 2

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To maintain the records of company in proper way, accountant needs lots of books. One of them is memorandum book.Memorandum is that note book which is used to write the transactions when it happened before writing all these transactions in journal. It is needed where there are thousands of transactions are done within one day on the sale point. This book is very helpful to record in journal. Its other name is rough book, long book and rough copy book.