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MEANING OF SUBSIDIARY BOOKS ,[object Object]
NEED OF SUBSIDIARY BOOKS ,[object Object],[object Object],[object Object],[object Object],[object Object]
TYPES OF SUBSIDIARY BOOKS
CASH BOOKS  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
DATE RECEIPT RECEIPT No. L.F AMOUNT DATE PAYMENT VOUCHER No. L.F AMOUNT DATE RECEIPT CASH  BANK DATE PAYMENTS CASH BANK
DATE RECEIPT  DISCOUNT CASH BANK DATE PAYMENT DISCOUNT CASH  BANK
PURCHASE BOOKS ,[object Object],[object Object],[object Object],DATE  PARTICULAR INVOICE NO. L.F AMOUNT
SALES BOOKS Books used for recording goods sold on credit. DATE PARTICULAR OUTWARD INVOICE NO. L.F AMOUNT
PURCHASE RETURN BOOKS Books used for recording goods returned to the seller. DATE  PARTICULARS L.F DEBIT NOTES AMOUNT
SALES RETURN BOOKS Books used for recording the goods returned by the buyer. DATE  PARTICULARS L.F CREDIT NOTE AMOUNT
BILLS RECEIVABLE BOOKS(B/R) ,[object Object],DATE FROM WHOM READ ACCEPTOR DATE OF BILLS TERM DATE OF MATURITY WHERE PAYABLE AMOUNT HOW DEPOSED
BILLS PAYABLE BOOK (B/P) ,[object Object],[object Object],S.NO. DATE  NAME OF DRAWER  PAYEE DATE OF BILL TERM DATE OF MATURITY WHERE PAYABLE AMOUNT REMARK 16 May S&Co. Arya mills 16 may 2006 30 days 16 June 2006 Central bank 5000
PETTY CASH BOOK ,[object Object],AMT. RECEIVED  DATE  PARTICULAR AMOUNT POSTAGE CARRIAGE TRAVELLING SUNDRY EXP.
 

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SUBSIDIARY BOOKS

  • 1.  
  • 2.
  • 3.
  • 5.
  • 6. DATE RECEIPT RECEIPT No. L.F AMOUNT DATE PAYMENT VOUCHER No. L.F AMOUNT DATE RECEIPT CASH BANK DATE PAYMENTS CASH BANK
  • 7. DATE RECEIPT DISCOUNT CASH BANK DATE PAYMENT DISCOUNT CASH BANK
  • 8.
  • 9. SALES BOOKS Books used for recording goods sold on credit. DATE PARTICULAR OUTWARD INVOICE NO. L.F AMOUNT
  • 10. PURCHASE RETURN BOOKS Books used for recording goods returned to the seller. DATE PARTICULARS L.F DEBIT NOTES AMOUNT
  • 11. SALES RETURN BOOKS Books used for recording the goods returned by the buyer. DATE PARTICULARS L.F CREDIT NOTE AMOUNT
  • 12.
  • 13.
  • 14.
  • 15.