Question

What is Subsidiary Books in Accounts ​

Answer 1

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.

Answer 2

Subsidiary books are books of original entry. In the normal course of business, a majority of transactions either relate to sales, purchases or cash. So we record transactions of the same or similar nature in one place, i.e. the subsidiary book. And we record these transactions in a chronological order.

Cash Book

Purchase Book

Purchase Return Book

Sales Book

Sales Return Book

Bills Receivable Book

Bills Payable Book

Journal Proper

Hope it helped.

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