Question
State the advantage of preparing subsidiary books.

Answer

Advantage of maintaining subsidiary books are as follows :
$(1)$ It is possible to record various transactions simultaneously by more than one person.
$(2)$ Due to subsidiary books, auditing becomes easier and speedy.
$(3)$ Benefit of division of work can be avail with the help of subsidiary books.
$(4)$ Useful information is made available easily in lesser time.
$(5)$ The size of journal can be reduced.
$(6)$ Different persons can be entrusted responsibility of recording transactions in a particular subsidiary book.

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