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P1 C6 Subsidiary Books — Account STD 11 Commerce — Question

Gujarat BoardEnglish MediumSTD 11 CommerceAccountP1 C6 Subsidiary Books1 Mark
Question
How many types of subsidiary books are there?
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Answer

We have four main heads and total eight subsidiary books. Following is the description of the same. $(a)$ Cash book (Cash journal) Simple / One columnar cash book Two columnar cash book Three columnar cash book $(b)$ Subsidiary books for goods: $(1)$ Purchase book $(2)$ Sales book $(3)$ Purchase return book $(4)$ Sales return book $(c)$ Subsidiary books for bills: $(1)$ Bills receivable book $(2)$ Bills payable book. $(3)$ Journal proper.

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