What is subsidairy Books
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subsidiary book are there books of original entry in which transaction of similar nature are recorded at one place and in chronological order. in a bag concern,recording of all transaction 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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Subsidiary Books are the books that record the transactions which are similar in nature in an orderly manner. They are also known as special journals or Daybooks. In big organizations, it is not easy to record all the transactions in one journal and post them into various accounts.
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