Gujarat BoardEnglish MediumSTD 11 CommerceAccountP1 C6 Subsidiary Books1 Mark
Question
What is meant by subsidiary books?
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Answer
“Sub divided journals to record a group of repetitive nature transactions are known as subsidiary books." OR "Voluminous transactions of similar nature like credit purchase, credit sales, cash transactions etc. are recorded into separate books of original entries. Each such separate book for initial accounting entry for such transactions is known as subsidiary books."
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