Question

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

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.

Types of Subsidiary books:-

Cash Book- It is a book which records the receipts and payment of cash transaction.

Purchase Book- It is a book which records all the credit purchases of goods of the company.

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Answer 2

MEANING OF SUBSIDIARY BOOK:::

In modern approach to accounting different set of books are maintained to record different types of business transactions. The set of books which are used to make primary entries of business transactions are called subsidiary book.

TYPES OF SUBSIDIARY BOOK::::

There are mainly following type of subsidiary books::

1. Cash book

2.Purchase book

3.Sales book

4. Purchase return book

5.Sales return books

6. Journal proper.

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