PPT - Subsidiary books CA Foundation Notes | EduRev

Principles and Practice of Accounting

Created by: Srsps

CA Foundation : PPT - Subsidiary books CA Foundation Notes | EduRev

 Page 1


UNIT -4 
SUBSIDIARY  BOOKS 
 
Page 2


UNIT -4 
SUBSIDIARY  BOOKS 
 
ü Understanding the technique of recording 
transaction  in subsidiary books 
ü Posting from subsidiary books to ledger 
ü Maintaining of subsidiary books doesn’t take 
away the importance of Journal 
ü Difference between  Subsidiary book and 
principle books 
 
Page 3


UNIT -4 
SUBSIDIARY  BOOKS 
 
ü Understanding the technique of recording 
transaction  in subsidiary books 
ü Posting from subsidiary books to ledger 
ü Maintaining of subsidiary books doesn’t take 
away the importance of Journal 
ü Difference between  Subsidiary book and 
principle books 
 
(1) 
• There are numerous transactions which occur so 
many times in a day. 
(2) 
• It is inadequate and inconvenient to record the 
transaction in the book of original entry i.e. journal. 
(3) 
• Every Transaction recorded  makes journal   bulky, 
tedious and consumes more time, labour and money. 
Page 4


UNIT -4 
SUBSIDIARY  BOOKS 
 
ü Understanding the technique of recording 
transaction  in subsidiary books 
ü Posting from subsidiary books to ledger 
ü Maintaining of subsidiary books doesn’t take 
away the importance of Journal 
ü Difference between  Subsidiary book and 
principle books 
 
(1) 
• There are numerous transactions which occur so 
many times in a day. 
(2) 
• It is inadequate and inconvenient to record the 
transaction in the book of original entry i.e. journal. 
(3) 
• Every Transaction recorded  makes journal   bulky, 
tedious and consumes more time, labour and money. 
(4) 
• So the transactions which are of repetitive nature are 
recorded in a separate book through special journal. 
(5) 
• Such separate book of original entry, maintained for 
recording the similar and repetitive types of 
transactions is known as subsidiary books. 
(6) 
• Also known as sub-journal or sub- division of journal, 
this book includes purchase book, sales book, 
purchase return book, sales return book and cash book. 
Page 5


UNIT -4 
SUBSIDIARY  BOOKS 
 
ü Understanding the technique of recording 
transaction  in subsidiary books 
ü Posting from subsidiary books to ledger 
ü Maintaining of subsidiary books doesn’t take 
away the importance of Journal 
ü Difference between  Subsidiary book and 
principle books 
 
(1) 
• There are numerous transactions which occur so 
many times in a day. 
(2) 
• It is inadequate and inconvenient to record the 
transaction in the book of original entry i.e. journal. 
(3) 
• Every Transaction recorded  makes journal   bulky, 
tedious and consumes more time, labour and money. 
(4) 
• So the transactions which are of repetitive nature are 
recorded in a separate book through special journal. 
(5) 
• Such separate book of original entry, maintained for 
recording the similar and repetitive types of 
transactions is known as subsidiary books. 
(6) 
• Also known as sub-journal or sub- division of journal, 
this book includes purchase book, sales book, 
purchase return book, sales return book and cash book. 
¨ Generally a business transaction consists of  
   
   
       
   
Purchase  of goods 
sale of goods 
Receipt  of cash 
payment of cash 
Read More

Complete Syllabus of CA Foundation

Dynamic Test

Content Category

Related Searches

study material

,

Summary

,

Extra Questions

,

pdf

,

shortcuts and tricks

,

PPT - Subsidiary books CA Foundation Notes | EduRev

,

Viva Questions

,

PPT - Subsidiary books CA Foundation Notes | EduRev

,

MCQs

,

ppt

,

Semester Notes

,

past year papers

,

Objective type Questions

,

video lectures

,

Sample Paper

,

practice quizzes

,

Previous Year Questions with Solutions

,

Exam

,

Important questions

,

Free

,

PPT - Subsidiary books CA Foundation Notes | EduRev

,

mock tests for examination

;