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Subsidiary book is a special type or a sub-division of Journal. In these books all the transactions are recorded in their original form and hence these are known as books of prime entry. Here, the transactions are recorded in a sequential order as they take place from day to day. Subsidiary Books Assignment Help provides a depth idea about subsidiary books, its different types and advantages.
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Different Types of Subsidiary Books
The different types of subsidiary books explained in Subsidiary Books Assignment Help are: –
• Purchase Book: – Purchase book is a type of subsidiary book in which credit purchases of all goods are recorded. Goods or items in which the firm is dealing or the goods or items which are used by the firm are recorded in the purchase book and the Credit purchases of other assets are not recorded. This book involves the following categories- Date column, Invoice number, Ledger folio, Name of the suppliers, Total amount.
• Sales Book: – Sales book is a type of subsidiary book in which credit sales of all goods are recorded. Goods or items in which the firm is dealing or the goods or items which are used by the firm are recorded in the purchase book and the Credit sales of other assets are not recorded. This book involves the following categories- Date column, Invoice number, Ledger folio, Name of the Customers, Details and amount. A detailed explanation about sales book is given in Subsidiary Books Assignment Help.
• Purchases Return Book: – Purchases Return Book is a type of subsidiary book in which the goods that are returned to the supplier are recorded. It consists of goods that are purchased on credit.This book involves the following categories- Date column, particulars, Ledger folio, Debit note number, Details and amount.
• Sales Return Book: – Sales Return Book is a type of subsidiary book in which the goods returned by the customer are recorded. It consists of goods sold that are sold on credit. This book involves the following categories- Date column, particulars, Ledger folio, credit note number, Details and amount.
• Bills Receivable Book: – Bills Receivable book is a type of subsidiary book in which all accepted bills by the business are recorded. This book involves the following categories- Date of receipt, drawers, acceptors, period of the bill, due date of the bill, Ledger Folio, details, amount and remarks.
• Bills Payable Books: – Bills Payable book is a type of subsidiary book in which the acceptance given to the suppliers on credit purchases are recorded. This book involves the following categories- Date of acceptance, giver, date of bill, ledger Folio, payee, due date, amount and remarks.
Features of Subsidiary Books Assignment Help are: –
Clients looking for Subsidiary Books Assignment Help from us can expect a few pros and traits: –
• Subsidiaries to be accounted.
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• Books to be updated regularly.
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