what is subsidiary book?
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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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Explanation:
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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