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Introduction to Booking Keeping and Accounting | Week 111 Topics1 Quiz
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Introduction to Books of Accounts | Week 26 Topics1 Quiz
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Subsidiary Books of Account I | Week 34 Topics1 Quiz
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Subsidiary Books of Account II | Week 44 Topics1 Quiz
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Principles of Double Entry Bookkeeping | Week 52 Topics1 Quiz
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Cash Book | Week 66 Topics1 Quiz
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Petty Cash Book | Week 71 Topic1 Quiz
Topic Content:
- Meaning of Subsidiary BooksA subsidiary book is a special accounting book, also known as a book of original entry (or prime entry), because transactions are first recorded there before being transferred (posted) into the... More
- Uses of Books of Prime EntryBook of original entry is an accounting book or journal in which invoices, vouchers, cash transactions and others are first recorded before they are transferred to ledger accounts. This is the... More
- Classification of Subsidiary Books
- Subsidiary Books and Their Source Documents
What are Subsidiary Books?
Subsidiary Books are the books of original (or prime) entry where transactions are first recorded before they are transferred (posted) into the ledger. They provide a detailed record of daily transactions.
It is important to note that subsidiary books do not form part of the double-entry system themselves. Instead, they serve as the starting point for recording transactions, which are later
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