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All the business transactions are first entered in the journal and then posted to the respective accounts in the ledger, to make sub divisions of journals into various books. Recording transactions of similar nature are called subsidiary books. These subsidiary books are also known as books of prime entry. The following are the important subsidiary books which are maintained by the large business organization.

(i)                 Cash Book

(ii)               Purchases day Book or purchases Book

(iii)             Sales day Book

(iv)              Purchase return Book

(v)                Sales return Book

(vi)              Bills receivable Book

(vii)            Bills payable Book

(viii)          Journal proper.


(i)                 Cash Book. It deals with the transaction relating to the receipts and payments of cash. Purchases Book.

(ii)                Purchase books are those books which record credit  purchases of goods only. Any cash purchases or assets purchased on credit basis are not entered in this book.

(iii)             Sales Day Book. This book is maintained in recording all credit sales. Made during a particular period. But any asset sold or cash sales are not recorded in this book.

(iv)             Purchase Returns (or returns outward) Book. This book is maintained for recording the goods returned to the suppliers which had been already purchased on credit basis. And it will show the total purchase returns during the particular period.

(v)               Sales Returns Book. This book records the goods returned by the customers which had already been sold to customers on credit basis. And it will show the total return inwards during the particular period.

(vi)             Bills Receivable Book. It is the book for recording the bills received from customers for credit sales.

(vii)           Bills Payable Book. It is the book for recording the acceptances (bills payable) given to the suppliers for the credit purchases.

(viii)          Journal Proper. Those transactions which could not be recorded in any of the above books will be recorded in this book.