MEANING OF

SUBSIDIARY BOOKS
Subsidiary Books refers to books meant for

specific transactions of similar nature.

Subsidiary Books are also known as Special
journals or day books. To overcome
shortcoming of the use of the journal only
as a book of original entry, the journal is
subdivided into specific journals or
subsidiary books.

NEED OF SUBSIDIARY
1) To avoid repetition.
BOOKS
2) To provide information on a prompt basis.
3) To facilitate internal check system.
4) To classify transactions.
5) To avoid bulky & voluminous records.

TYPES OF SUBSIDIARY
BOOKS

CASH
A cash book is a special journal which is
BOOKS
used for recording all cash receipts &
cash payments .
TYPES OF CASH BOOKS
1) Single- column cash books .
2) Double-column cash books.
3) Triple-column cash books.
4) Petty cash books.

DATE

DATE

RECEIPT

RECEIPT

RECEIPT
No.

CASH

L.F

AMOUN
T

BANK

DATE

PAYMENT

DATE

VOUCHER
No.

PAYMENT
S

CASH

L.
F

AMOUN
T

BANK

DATE

RECEIP
T

DISCOUN
T

CASH

BANK

DATE

PAYMEN
T

DISCOUN
T

CASH

BANK

PURCHASE BOOKS
These are the books used for recording purchases
on credit.
Things purchased on credit for personal use are not recorded in this
book. It also does not record the fixed assets purchased.
DATE

PARTICULAR

INVOICE
NO.

L.F

AMOUNT

SALES
BOOKS
PARTICULAR

OUTWARD
INVOICE NO.

L.F

AMOUNT

Books
used for recording goods
DATE
sold on credit.

PURCHASE RETURN
BOOKS
DEBIT

Books
goods AMOUN
DATE used for recordingNOTES
returnedPARTICULAR
to the seller.
L.F
T
S

SALES RETURN
BOOKS
DATE

PARTICULARS

L.F

CREDIT
NOTE

AMOUNT

Books used for recording the

goods returned by the buyer.

BILLS RECEIVABLE
BOOKS(B/R)

This is used for the purpose of recording the details of bills

receivable. The individual accounts of parties from whom bills
are received will be credited with the amount in the bills
receivable book.

DATE

FROM
WHOM
READ

ACCEPTO
R

DATE OF
BILLS

TERM

DATE OF
MATURITY

WHERE
PAYABLE

AMOUNT

HOW
DEPOSE
D

BILLS PAYABLE BOOK

This is used for the purpose of recording the details of bills
(B/P)
payable. The individual accounts of the parties to whom the

bills are issued will be debited with the corresponding amount

in the bills payable book. The periodic total is posted to the
credit of bills payable account in the ledger by writing By
Sundries as per Bills Payable Book.
Example:
S.N
O.

DATE

NAME OF
DRAWER

PAYEE

16
May

S&Co. Ary
a
mill
s

DATE
OF
BILL

TERM

16
30
may day
2006 s

DATE OF
MATURITY

WHERE
PAYABL
E

AMOU
NT

16
June
2006

Centr 5000
al
bank

REMAR
K

PETTY CASH BOOK

This book keeps account of all the miscellaneous

spending. This might include: child fees, windowcleaning bills, stationery, postage, cleaning
supplies and any other sundry item.
AMT.
RECEIVE
D

DATE

PARTICULA
R

AMOUN
T

POSTAG
E

CARRIAG
E

TRAVELLIN
G

SUNDR
Y EXP.