Академический Документы
Профессиональный Документы
Культура Документы
SUBSIDIARY BOOKS
Subsidiary Books refers to books meant for
NEED OF SUBSIDIARY
1) To avoid repetition.
BOOKS
2) To provide information on a prompt basis.
3) To facilitate internal check system.
4) To classify transactions.
5) To avoid bulky & voluminous records.
TYPES OF SUBSIDIARY
BOOKS
CASH
A cash book is a special journal which is
BOOKS
used for recording all cash receipts &
cash payments .
TYPES OF CASH BOOKS
1) Single- column cash books .
2) Double-column cash books.
3) Triple-column cash books.
4) Petty cash books.
DATE
DATE
RECEIPT
RECEIPT
RECEIPT
No.
CASH
L.F
AMOUN
T
BANK
DATE
PAYMENT
DATE
VOUCHER
No.
PAYMENT
S
CASH
L.
F
AMOUN
T
BANK
DATE
RECEIP
T
DISCOUN
T
CASH
BANK
DATE
PAYMEN
T
DISCOUN
T
CASH
BANK
PURCHASE BOOKS
These are the books used for recording purchases
on credit.
Things purchased on credit for personal use are not recorded in this
book. It also does not record the fixed assets purchased.
DATE
PARTICULAR
INVOICE
NO.
L.F
AMOUNT
SALES
BOOKS
PARTICULAR
OUTWARD
INVOICE NO.
L.F
AMOUNT
Books
used for recording goods
DATE
sold on credit.
PURCHASE RETURN
BOOKS
DEBIT
Books
goods AMOUN
DATE used for recordingNOTES
returnedPARTICULAR
to the seller.
L.F
T
S
SALES RETURN
BOOKS
DATE
PARTICULARS
L.F
CREDIT
NOTE
AMOUNT
BILLS RECEIVABLE
BOOKS(B/R)
DATE
FROM
WHOM
READ
ACCEPTO
R
DATE OF
BILLS
TERM
DATE OF
MATURITY
WHERE
PAYABLE
AMOUNT
HOW
DEPOSE
D
DATE
NAME OF
DRAWER
PAYEE
16
May
S&Co. Ary
a
mill
s
DATE
OF
BILL
TERM
16
30
may day
2006 s
DATE OF
MATURITY
WHERE
PAYABL
E
AMOU
NT
16
June
2006
Centr 5000
al
bank
REMAR
K
spending. This might include: child fees, windowcleaning bills, stationery, postage, cleaning
supplies and any other sundry item.
AMT.
RECEIVE
D
DATE
PARTICULA
R
AMOUN
T
POSTAG
E
CARRIAG
E
TRAVELLIN
G
SUNDR
Y EXP.