Students can go through AP Inter 1st Year Accounts Notes 6th Lesson Subsidiary Books will help students in revising the entire concepts quickly.
Subsidiary Books Class 11 Notes AP Inter 1st Year Accounts 6th Lesson
→ Recording transactions of similar na¬ture in separate and special books are known as subsidiary books.
→ Types of subsidiary books : The eight subsidiary books are : Purchases Book, Purchase Returns. Book, Sales Book, Sales Returns Book, Cash book, Bills Receivable Book, Bills Payable Book, and Journal Proper.
→ Advantages of Subsidiary Books :
- Saving of Time,
- Division of Work,
- Easy Recording.
- Improves Efficiency and ensures the easy detection of errors.