Subsidiary books are books of original entry where transactions are first recorded. They include purchase books, sales books, cash books, and return books. Subsidiary books allow for division of labor and increased efficiency. However, they require some accounting knowledge and can be expensive for small businesses. The main types of subsidiary books are discussed, including cash books, purchase books, and sales books. Cash books record all cash transactions and come in simple, double-column, and triple-column formats. Double-column cash books include a discount column while triple-column cash books also include a bank column. Petty cash books are used to record small expenses.

2.  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.

3. Advantages :-
1) Division of work according to
ability.
2) Increase in Efficiency.
3) Easiness on Posting.
4) Easiness in checking.
5) Protection from Frauds.
6) Full information at one place,
7) Flexible.
8) Fixation of Responsibility.
Disadvantages:-
1) They may be expensive in case of
a small business as in a small
business it is best to keep
journal.
2) 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.  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.

6.  Simple cash book
 Double column cash book
 Triple Column cash book
 Petty Cash book

7.  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.

8. Date Particular L.F. Amount Date Particular L.F Amount

9.  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.

10. Date Particular L.F Discount Amount Date Particular L.F Discount Amount

11.  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.

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

13.  Used to record small amount of expenses.
 Like stationary, cleaning charges and
postage.

14. Date Particulars Amount Date Particulars Amount