Why is journal sub-divided? Name the special journals generally maintained by the business and state the type of transactions entered in each of them.
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1. Journal proper
2. Cash book
3. Parchases book
4. Sales book
5. Parchases book
6. Sales return book
7. Bills recievable book
8. Bills payable book
2. Cash book
3. Parchases book
4. Sales book
5. Parchases book
6. Sales return book
7. Bills recievable book
8. Bills payable book
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