Subsidiary books are books of original entry that record transactions, including cash book, sales book, purchase book, purchase return book, sales return book, bills receivable book, bills payable book. Transactions are initially recorded in these books and then posted to ledger accounts. Subsidiary books make it easy to locate transactions and provide important details to access related information.

1.  Subsidiary books are the book of original
entry and it is also called primary records
because the first entry of transaction is made
in subsidiary books.
 On the basis of subsidiary books postings are
made into concerned account afterwards.

2.  posting of each entry becomes easy.
 as one type of transaction are recorded in one
books so it becomes convenient to locate any
desired transaction.
 important descriptions about the transaction
is also made in the related books so a lot of
information related to the transaction is
easily accessible.

3.  they may be expensive in case of a small
business as in a small business it is best to
keep journal.
 it requires some basic knowledge of
accountancy as if any of the entries are
recorded incorrect then it will be a problem
or they need to be rectified.

4.  Purchase book
 Sales book
 Cash book
 Purchase return book
 Sales return book
 Bills received book
 Bills payable book

5.  This book is used for recording goods
purchased on credit.
 also known as invoice book, bought book or
purchased journal.
 It is not necessary to record the transaction in
the journal book where they are entered in
the purchases book.

6. Date Particular Invoice
No.
L.F Amount

7.  Sales book is used for recording goods sold
on credit.
 The record in sales book is made from the
outward invoice book which contain the exact
copy of each invoice sent out to the
customers.

8. Date Particular Outward
Invoice no.
L.F Amount

9.  The book used for recording goods return for
the seller is called "Purchase Return Book".
 Also known as return outwards Books.
 While retuning goods buyer prepares debit
note.

10. Date Particulars L.F Debit
Notes
Amount

11.  It is a book used for recording goods
returned by the buyer.
 Also known as returns inward book
 While keeping records in sales return books
sellers prepares a credit note.

12. Date Particular L.F. Credit
Note
Amount

13.  To record cash transaction, separate book is
kept which is called Cashbook.
 The function of cashbook is to keep records
of all cash transactions.
 Cashbook takes the place of cash account
that is it is not necessary to open separate
cash account in the ledger after keeping
record in the cashbook.

14.  Simple cash book.
 Double column cash book.
 Triple Column cash book.
 Petty Cash book

15.  prepared like cash account in ledger.
 All the cash received are entered in amount
column on debit side and all cash paid appear
on credit side in amount column.
 Cash book is closed and balanced at the end
of the month.

16. Date Particular L.F. Amount Date Particular L.F Amount

17.  A cashbook with discount column is called
double column cashbook.
 Two accounts, cash and discount are
combined in this book. Discount allowed to
the customers represent loss.

18. Date Particular L.F Discount Amount Date Particular L.F Discount Amount

19.  A cash book with discount and bank column
is triple column cashbook. Three accounts are
combined.
 In business firm most of the payment are
received and paid by cheque. Transactions
are preformed through bank.

20. Date Particular L.F Discount Amount Bank Date Particular L.F Discount Amount Bank

21.  Used to record small amount of expenses.
 Like stationary, cleaning charges and
postage.

22. Date Particulars Amount Date Particulars Amount

23.  bills receivable book is used to record the
bills received from debtors. When a bill is
received, details of it are recorded in the bills
receivable book.
 In the ledger the account of the person from
whom each bill is received is credited with the
amount of that bill and the periodical total of
the book is posted to the debit of bills
receivable account.

24. Date
From whom
received
Term Due date L.F. Amount

25.  Bills payable book is used to record bill
accepted by us. When a bill drawn by our
creditor is accepted particulars of the same
are recorded in this book.
 In the ledger, the account of each person
whose bill has been accepted is debited with
the amount of the bill. The monthly total of
the bills accepted is credited to the bills
payable account ledger.

26. Date
To whom
given
Term Due date L.F. Amount

28.  Bills payable book.
 Bills receivable book.
 Triple column cash book.
 Four column cash book.

29.  Four
 Five
 Three
 Two

30.  8
 7
 9
 6

31.  Cash Book
 Return Book
 Bills Payable Book
 Sales return book

32. Date Particular L.F Credit
Notes
Amount
 Cash book
 Sales Return
Book
 Bills payable
book
 Purchase book

33.  Sales book
 Simple cash book
 Purchase book
 Purchase return book

34.  Sales return book
 Bills payable book
 Purchase return book
 Bills receivable book

35.  Petty cash book
 Cash book
 Single column cash book
 Triple column cash book