Unit 03 Subsidiary Books
Conceptual Introduction to Subsidiary Books
Subsidiary books are a set of specialized books used in accounting to manage and simplify the pro...
Sales Book
The Sales Book is a specialized accounting book used to record all credit sales of goods. It only...
Sales Return Book
The Sales Return Book, also known as the Return Inward Book, records the return of goods previous...
Purchases Book
The Purchase Book is a specialized accounting book used to record all credit purchases of goods o...
Purchase Return Book
The Purchase Book is a specialized accounting book used to record all credit purchases of goods o...
Cash Book
A Cash Book is a financial record used to track all cash-related transactions of a business. It r...
Single Column Cash Book
The Single Column Cash Book is a basic type of cash book used to record all cash transactions of ...
Double Column Cash Book
The Double Column Cash Book is an extension of the single column cash book, with an additional co...
Three Column Cash Book
A Three Column Cash Book is an extension of the double column cash book, with an additional bank ...