Subsidiary Books

IMPORTANT

Subsidiary Books: Overview

This topic covers concepts, such as, Sales Returns Book, Sales Book, Debit Note and Credit Note etc.

Important Questions on Subsidiary Books

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What are the primary features of special journals?

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Describe the purpose of a sales book.

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What is the function of a purchases book in accounting?

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Explain the concept of a sales return book.

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How does a purchases return book differ from a purchases book?

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What is a journal proper, and what type of transactions are recorded in it?

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Explain the role of vouchers in accounting.

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What are the types of special purpose books in accounting?