SlideShare a Scribd company logo
1 of 15
 
MEANING OF SUBSIDIARY BOOKS ,[object Object]
NEED OF SUBSIDIARY BOOKS ,[object Object],[object Object],[object Object],[object Object],[object Object]
TYPES OF SUBSIDIARY BOOKS
CASH BOOKS  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
DATE RECEIPT RECEIPT No. L.F AMOUNT DATE PAYMENT VOUCHER No. L.F AMOUNT DATE RECEIPT CASH  BANK DATE PAYMENTS CASH BANK
DATE RECEIPT  DISCOUNT CASH BANK DATE PAYMENT DISCOUNT CASH  BANK
PURCHASE BOOKS ,[object Object],[object Object],[object Object],DATE  PARTICULAR INVOICE NO. L.F AMOUNT
SALES BOOKS Books used for recording goods sold on credit. DATE PARTICULAR OUTWARD INVOICE NO. L.F AMOUNT
PURCHASE RETURN BOOKS Books used for recording goods returned to the seller. DATE  PARTICULARS L.F DEBIT NOTES AMOUNT
SALES RETURN BOOKS Books used for recording the goods returned by the buyer. DATE  PARTICULARS L.F CREDIT NOTE AMOUNT
BILLS RECEIVABLE BOOKS(B/R) ,[object Object],DATE FROM WHOM READ ACCEPTOR DATE OF BILLS TERM DATE OF MATURITY WHERE PAYABLE AMOUNT HOW DEPOSED
BILLS PAYABLE BOOK (B/P) ,[object Object],[object Object],S.NO. DATE  NAME OF DRAWER  PAYEE DATE OF BILL TERM DATE OF MATURITY WHERE PAYABLE AMOUNT REMARK 16 May S&Co. Arya mills 16 may 2006 30 days 16 June 2006 Central bank 5000
PETTY CASH BOOK ,[object Object],AMT. RECEIVED  DATE  PARTICULAR AMOUNT POSTAGE CARRIAGE TRAVELLING SUNDRY EXP.
 

More Related Content

What's hot

Topic 6 subsidiary books i
Topic 6 subsidiary books iTopic 6 subsidiary books i
Topic 6 subsidiary books iSrinivas Methuku
 
Subsidairy books
Subsidairy booksSubsidairy books
Subsidairy bookssaieducare
 
Introduction to journal entry
Introduction to journal entryIntroduction to journal entry
Introduction to journal entryGirdharRatne
 
Ledger in financial accounting (11th commerce)
Ledger in financial accounting (11th commerce)Ledger in financial accounting (11th commerce)
Ledger in financial accounting (11th commerce)Yamini Kahaliya
 
Topic 6 subsidiary books ii
Topic 6 subsidiary books iiTopic 6 subsidiary books ii
Topic 6 subsidiary books iiSrinivas Methuku
 
Sub division of journals
Sub division of journalsSub division of journals
Sub division of journalsManish Mahajan
 
Single and double entry system
Single and double entry systemSingle and double entry system
Single and double entry systemmaggie2015
 
Classification of accounts || personal account || real account || nominal acc...
Classification of accounts || personal account || real account || nominal acc...Classification of accounts || personal account || real account || nominal acc...
Classification of accounts || personal account || real account || nominal acc...RAHUL DHAMIJA
 
Rectification of errors with accounting terms
Rectification of errors with accounting termsRectification of errors with accounting terms
Rectification of errors with accounting termsMuhammad Saqib Awan
 
Accounting meaning and objectives-ambily
Accounting meaning and objectives-ambilyAccounting meaning and objectives-ambily
Accounting meaning and objectives-ambilyAmbily Viruppel
 
Introduction to Accounting
Introduction to AccountingIntroduction to Accounting
Introduction to AccountingDr. Bhavik Shah
 
Purchase return book
Purchase return bookPurchase return book
Purchase return bookParas Joshi
 
Bank reconciliation statement
Bank reconciliation statementBank reconciliation statement
Bank reconciliation statementItisha Sharma
 
journal and ledger
journal and ledgerjournal and ledger
journal and ledgerMehul Bansal
 

What's hot (20)

Topic 6 subsidiary books i
Topic 6 subsidiary books iTopic 6 subsidiary books i
Topic 6 subsidiary books i
 
Subsidairy books
Subsidairy booksSubsidairy books
Subsidairy books
 
Introduction to journal entry
Introduction to journal entryIntroduction to journal entry
Introduction to journal entry
 
Ledger
LedgerLedger
Ledger
 
Ledger in financial accounting (11th commerce)
Ledger in financial accounting (11th commerce)Ledger in financial accounting (11th commerce)
Ledger in financial accounting (11th commerce)
 
Topic 6 subsidiary books ii
Topic 6 subsidiary books iiTopic 6 subsidiary books ii
Topic 6 subsidiary books ii
 
Journal entries
Journal entriesJournal entries
Journal entries
 
Sub division of journals
Sub division of journalsSub division of journals
Sub division of journals
 
Single and double entry system
Single and double entry systemSingle and double entry system
Single and double entry system
 
Classification of accounts || personal account || real account || nominal acc...
Classification of accounts || personal account || real account || nominal acc...Classification of accounts || personal account || real account || nominal acc...
Classification of accounts || personal account || real account || nominal acc...
 
Rectification of errors
Rectification of errorsRectification of errors
Rectification of errors
 
Rectification of errors with accounting terms
Rectification of errors with accounting termsRectification of errors with accounting terms
Rectification of errors with accounting terms
 
Accounting meaning and objectives-ambily
Accounting meaning and objectives-ambilyAccounting meaning and objectives-ambily
Accounting meaning and objectives-ambily
 
trial balance
trial balancetrial balance
trial balance
 
Cash book
Cash bookCash book
Cash book
 
Introduction to Accounting
Introduction to AccountingIntroduction to Accounting
Introduction to Accounting
 
Purchase return book
Purchase return bookPurchase return book
Purchase return book
 
Bank reconciliation statement
Bank reconciliation statementBank reconciliation statement
Bank reconciliation statement
 
journal and ledger
journal and ledgerjournal and ledger
journal and ledger
 
Types of vouchers
Types of vouchersTypes of vouchers
Types of vouchers
 

Viewers also liked

Ppt cash book navneet mishra
Ppt cash book navneet mishraPpt cash book navneet mishra
Ppt cash book navneet mishra1581996
 
Bank reconciliation statement
Bank reconciliation statementBank reconciliation statement
Bank reconciliation statementMamta Kumari
 
Depreciation accounting
Depreciation accountingDepreciation accounting
Depreciation accountingmdsrhassan
 
Bank Reconciliation Statement
Bank Reconciliation StatementBank Reconciliation Statement
Bank Reconciliation StatementRamila Anwar
 
Promissory Note & Bill of Exchange
Promissory Note & Bill of ExchangePromissory Note & Bill of Exchange
Promissory Note & Bill of ExchangeSyed Shah
 
Accountancy Project Class 12th CBSE
Accountancy Project Class 12th CBSEAccountancy Project Class 12th CBSE
Accountancy Project Class 12th CBSEDheeraj Kumar
 

Viewers also liked (12)

Cash book
Cash bookCash book
Cash book
 
Ppt cash book navneet mishra
Ppt cash book navneet mishraPpt cash book navneet mishra
Ppt cash book navneet mishra
 
TYPES OF CASH BOOK
TYPES OF CASH BOOKTYPES OF CASH BOOK
TYPES OF CASH BOOK
 
Bank reconciliation statement
Bank reconciliation statementBank reconciliation statement
Bank reconciliation statement
 
Depreciation accounting
Depreciation accountingDepreciation accounting
Depreciation accounting
 
Final account
Final accountFinal account
Final account
 
Bank Reconciliation Statement
Bank Reconciliation StatementBank Reconciliation Statement
Bank Reconciliation Statement
 
Bank reconciliation.ppt.bose
Bank reconciliation.ppt.boseBank reconciliation.ppt.bose
Bank reconciliation.ppt.bose
 
Promissory Note & Bill of Exchange
Promissory Note & Bill of ExchangePromissory Note & Bill of Exchange
Promissory Note & Bill of Exchange
 
PPT on Depreciation.ppt
PPT on Depreciation.pptPPT on Depreciation.ppt
PPT on Depreciation.ppt
 
Depreciation
DepreciationDepreciation
Depreciation
 
Accountancy Project Class 12th CBSE
Accountancy Project Class 12th CBSEAccountancy Project Class 12th CBSE
Accountancy Project Class 12th CBSE
 

Similar to SUBSIDIARY BOOKS

subsidiary-books.pptx
subsidiary-books.pptxsubsidiary-books.pptx
subsidiary-books.pptxYashwanth Rm
 
Books & Transactions
Books & TransactionsBooks & Transactions
Books & TransactionsMudassir Raza
 
Bba i ita u 2.3 sub div. of journal
Bba i ita u 2.3 sub div. of journalBba i ita u 2.3 sub div. of journal
Bba i ita u 2.3 sub div. of journalRai University
 
Bca i fma u 1.4 sub div. of journal
Bca i fma u 1.4 sub div. of journalBca i fma u 1.4 sub div. of journal
Bca i fma u 1.4 sub div. of journalRai University
 
Mca i fma u 1.4 sub div. of journal
Mca i fma u 1.4 sub div. of journalMca i fma u 1.4 sub div. of journal
Mca i fma u 1.4 sub div. of journalRai University
 
Subsidiary books financial accounting ppt prepared by prof.satish r.tajane
Subsidiary books   financial accounting ppt prepared by prof.satish r.tajaneSubsidiary books   financial accounting ppt prepared by prof.satish r.tajane
Subsidiary books financial accounting ppt prepared by prof.satish r.tajaneDr. Satish Tajane
 
Introduction to acccounting chapter 3 new
Introduction to acccounting chapter 3 newIntroduction to acccounting chapter 3 new
Introduction to acccounting chapter 3 newSAITO College Sdn Bhd
 
2 accounting equation and accounting mechanics
2 accounting equation and accounting mechanics2 accounting equation and accounting mechanics
2 accounting equation and accounting mechanicsItisha Sharma
 
Cash Book Class 11
Cash Book Class 11Cash Book Class 11
Cash Book Class 11Blogger
 
Cash book Basics.pptx
Cash book Basics.pptxCash book Basics.pptx
Cash book Basics.pptxYashwanth Rm
 
Journal Entries ...........pptx
Journal Entries ...........pptxJournal Entries ...........pptx
Journal Entries ...........pptxVikash Barnwal
 
Accounts. journals to trial balance.
Accounts. journals to trial balance.Accounts. journals to trial balance.
Accounts. journals to trial balance.Victor Doke
 
Financial Accounting.pptx
Financial Accounting.pptxFinancial Accounting.pptx
Financial Accounting.pptxMatiullahAria1
 

Similar to SUBSIDIARY BOOKS (20)

Subsidiary books1
Subsidiary books1Subsidiary books1
Subsidiary books1
 
subsidiary-books.pptx
subsidiary-books.pptxsubsidiary-books.pptx
subsidiary-books.pptx
 
Books & Transactions
Books & TransactionsBooks & Transactions
Books & Transactions
 
Bba i ita u 2.3 sub div. of journal
Bba i ita u 2.3 sub div. of journalBba i ita u 2.3 sub div. of journal
Bba i ita u 2.3 sub div. of journal
 
Bca i fma u 1.4 sub div. of journal
Bca i fma u 1.4 sub div. of journalBca i fma u 1.4 sub div. of journal
Bca i fma u 1.4 sub div. of journal
 
Mca i fma u 1.4 sub div. of journal
Mca i fma u 1.4 sub div. of journalMca i fma u 1.4 sub div. of journal
Mca i fma u 1.4 sub div. of journal
 
Subsidiary books financial accounting ppt prepared by prof.satish r.tajane
Subsidiary books   financial accounting ppt prepared by prof.satish r.tajaneSubsidiary books   financial accounting ppt prepared by prof.satish r.tajane
Subsidiary books financial accounting ppt prepared by prof.satish r.tajane
 
Introduction to acccounting chapter 3 new
Introduction to acccounting chapter 3 newIntroduction to acccounting chapter 3 new
Introduction to acccounting chapter 3 new
 
Subsidiary Book
Subsidiary BookSubsidiary Book
Subsidiary Book
 
Cash book
Cash bookCash book
Cash book
 
Accounts 4.pdf
Accounts 4.pdfAccounts 4.pdf
Accounts 4.pdf
 
Accounts 4.pdf
Accounts 4.pdfAccounts 4.pdf
Accounts 4.pdf
 
2 accounting equation and accounting mechanics
2 accounting equation and accounting mechanics2 accounting equation and accounting mechanics
2 accounting equation and accounting mechanics
 
Books of accounts
Books of accountsBooks of accounts
Books of accounts
 
Cash Book Class 11
Cash Book Class 11Cash Book Class 11
Cash Book Class 11
 
Cash book Basics.pptx
Cash book Basics.pptxCash book Basics.pptx
Cash book Basics.pptx
 
Journal Entries ...........pptx
Journal Entries ...........pptxJournal Entries ...........pptx
Journal Entries ...........pptx
 
Accounts. journals to trial balance.
Accounts. journals to trial balance.Accounts. journals to trial balance.
Accounts. journals to trial balance.
 
Financial Accounting.pptx
Financial Accounting.pptxFinancial Accounting.pptx
Financial Accounting.pptx
 
Cash book
Cash bookCash book
Cash book
 

Recently uploaded

mini mental status format.docx
mini    mental       status     format.docxmini    mental       status     format.docx
mini mental status format.docxPoojaSen20
 
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdfssuser54595a
 
Alper Gobel In Media Res Media Component
Alper Gobel In Media Res Media ComponentAlper Gobel In Media Res Media Component
Alper Gobel In Media Res Media ComponentInMediaRes1
 
Grant Readiness 101 TechSoup and Remy Consulting
Grant Readiness 101 TechSoup and Remy ConsultingGrant Readiness 101 TechSoup and Remy Consulting
Grant Readiness 101 TechSoup and Remy ConsultingTechSoup
 
BASLIQ CURRENT LOOKBOOK LOOKBOOK(1) (1).pdf
BASLIQ CURRENT LOOKBOOK  LOOKBOOK(1) (1).pdfBASLIQ CURRENT LOOKBOOK  LOOKBOOK(1) (1).pdf
BASLIQ CURRENT LOOKBOOK LOOKBOOK(1) (1).pdfSoniaTolstoy
 
_Math 4-Q4 Week 5.pptx Steps in Collecting Data
_Math 4-Q4 Week 5.pptx Steps in Collecting Data_Math 4-Q4 Week 5.pptx Steps in Collecting Data
_Math 4-Q4 Week 5.pptx Steps in Collecting DataJhengPantaleon
 
Micromeritics - Fundamental and Derived Properties of Powders
Micromeritics - Fundamental and Derived Properties of PowdersMicromeritics - Fundamental and Derived Properties of Powders
Micromeritics - Fundamental and Derived Properties of PowdersChitralekhaTherkar
 
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptxContemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptxRoyAbrique
 
Employee wellbeing at the workplace.pptx
Employee wellbeing at the workplace.pptxEmployee wellbeing at the workplace.pptx
Employee wellbeing at the workplace.pptxNirmalaLoungPoorunde1
 
Arihant handbook biology for class 11 .pdf
Arihant handbook biology for class 11 .pdfArihant handbook biology for class 11 .pdf
Arihant handbook biology for class 11 .pdfchloefrazer622
 
Measures of Central Tendency: Mean, Median and Mode
Measures of Central Tendency: Mean, Median and ModeMeasures of Central Tendency: Mean, Median and Mode
Measures of Central Tendency: Mean, Median and ModeThiyagu K
 
Separation of Lanthanides/ Lanthanides and Actinides
Separation of Lanthanides/ Lanthanides and ActinidesSeparation of Lanthanides/ Lanthanides and Actinides
Separation of Lanthanides/ Lanthanides and ActinidesFatimaKhan178732
 
Presiding Officer Training module 2024 lok sabha elections
Presiding Officer Training module 2024 lok sabha electionsPresiding Officer Training module 2024 lok sabha elections
Presiding Officer Training module 2024 lok sabha electionsanshu789521
 
Accessible design: Minimum effort, maximum impact
Accessible design: Minimum effort, maximum impactAccessible design: Minimum effort, maximum impact
Accessible design: Minimum effort, maximum impactdawncurless
 
Organic Name Reactions for the students and aspirants of Chemistry12th.pptx
Organic Name Reactions  for the students and aspirants of Chemistry12th.pptxOrganic Name Reactions  for the students and aspirants of Chemistry12th.pptx
Organic Name Reactions for the students and aspirants of Chemistry12th.pptxVS Mahajan Coaching Centre
 
microwave assisted reaction. General introduction
microwave assisted reaction. General introductionmicrowave assisted reaction. General introduction
microwave assisted reaction. General introductionMaksud Ahmed
 
PSYCHIATRIC History collection FORMAT.pptx
PSYCHIATRIC   History collection FORMAT.pptxPSYCHIATRIC   History collection FORMAT.pptx
PSYCHIATRIC History collection FORMAT.pptxPoojaSen20
 
MENTAL STATUS EXAMINATION format.docx
MENTAL     STATUS EXAMINATION format.docxMENTAL     STATUS EXAMINATION format.docx
MENTAL STATUS EXAMINATION format.docxPoojaSen20
 
Call Girls in Dwarka Mor Delhi Contact Us 9654467111
Call Girls in Dwarka Mor Delhi Contact Us 9654467111Call Girls in Dwarka Mor Delhi Contact Us 9654467111
Call Girls in Dwarka Mor Delhi Contact Us 9654467111Sapana Sha
 

Recently uploaded (20)

mini mental status format.docx
mini    mental       status     format.docxmini    mental       status     format.docx
mini mental status format.docx
 
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
 
Alper Gobel In Media Res Media Component
Alper Gobel In Media Res Media ComponentAlper Gobel In Media Res Media Component
Alper Gobel In Media Res Media Component
 
Grant Readiness 101 TechSoup and Remy Consulting
Grant Readiness 101 TechSoup and Remy ConsultingGrant Readiness 101 TechSoup and Remy Consulting
Grant Readiness 101 TechSoup and Remy Consulting
 
BASLIQ CURRENT LOOKBOOK LOOKBOOK(1) (1).pdf
BASLIQ CURRENT LOOKBOOK  LOOKBOOK(1) (1).pdfBASLIQ CURRENT LOOKBOOK  LOOKBOOK(1) (1).pdf
BASLIQ CURRENT LOOKBOOK LOOKBOOK(1) (1).pdf
 
_Math 4-Q4 Week 5.pptx Steps in Collecting Data
_Math 4-Q4 Week 5.pptx Steps in Collecting Data_Math 4-Q4 Week 5.pptx Steps in Collecting Data
_Math 4-Q4 Week 5.pptx Steps in Collecting Data
 
Código Creativo y Arte de Software | Unidad 1
Código Creativo y Arte de Software | Unidad 1Código Creativo y Arte de Software | Unidad 1
Código Creativo y Arte de Software | Unidad 1
 
Micromeritics - Fundamental and Derived Properties of Powders
Micromeritics - Fundamental and Derived Properties of PowdersMicromeritics - Fundamental and Derived Properties of Powders
Micromeritics - Fundamental and Derived Properties of Powders
 
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptxContemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
 
Employee wellbeing at the workplace.pptx
Employee wellbeing at the workplace.pptxEmployee wellbeing at the workplace.pptx
Employee wellbeing at the workplace.pptx
 
Arihant handbook biology for class 11 .pdf
Arihant handbook biology for class 11 .pdfArihant handbook biology for class 11 .pdf
Arihant handbook biology for class 11 .pdf
 
Measures of Central Tendency: Mean, Median and Mode
Measures of Central Tendency: Mean, Median and ModeMeasures of Central Tendency: Mean, Median and Mode
Measures of Central Tendency: Mean, Median and Mode
 
Separation of Lanthanides/ Lanthanides and Actinides
Separation of Lanthanides/ Lanthanides and ActinidesSeparation of Lanthanides/ Lanthanides and Actinides
Separation of Lanthanides/ Lanthanides and Actinides
 
Presiding Officer Training module 2024 lok sabha elections
Presiding Officer Training module 2024 lok sabha electionsPresiding Officer Training module 2024 lok sabha elections
Presiding Officer Training module 2024 lok sabha elections
 
Accessible design: Minimum effort, maximum impact
Accessible design: Minimum effort, maximum impactAccessible design: Minimum effort, maximum impact
Accessible design: Minimum effort, maximum impact
 
Organic Name Reactions for the students and aspirants of Chemistry12th.pptx
Organic Name Reactions  for the students and aspirants of Chemistry12th.pptxOrganic Name Reactions  for the students and aspirants of Chemistry12th.pptx
Organic Name Reactions for the students and aspirants of Chemistry12th.pptx
 
microwave assisted reaction. General introduction
microwave assisted reaction. General introductionmicrowave assisted reaction. General introduction
microwave assisted reaction. General introduction
 
PSYCHIATRIC History collection FORMAT.pptx
PSYCHIATRIC   History collection FORMAT.pptxPSYCHIATRIC   History collection FORMAT.pptx
PSYCHIATRIC History collection FORMAT.pptx
 
MENTAL STATUS EXAMINATION format.docx
MENTAL     STATUS EXAMINATION format.docxMENTAL     STATUS EXAMINATION format.docx
MENTAL STATUS EXAMINATION format.docx
 
Call Girls in Dwarka Mor Delhi Contact Us 9654467111
Call Girls in Dwarka Mor Delhi Contact Us 9654467111Call Girls in Dwarka Mor Delhi Contact Us 9654467111
Call Girls in Dwarka Mor Delhi Contact Us 9654467111
 

SUBSIDIARY BOOKS

  • 1.  
  • 2.
  • 3.
  • 5.
  • 6. DATE RECEIPT RECEIPT No. L.F AMOUNT DATE PAYMENT VOUCHER No. L.F AMOUNT DATE RECEIPT CASH BANK DATE PAYMENTS CASH BANK
  • 7. DATE RECEIPT DISCOUNT CASH BANK DATE PAYMENT DISCOUNT CASH BANK
  • 8.
  • 9. SALES BOOKS Books used for recording goods sold on credit. DATE PARTICULAR OUTWARD INVOICE NO. L.F AMOUNT
  • 10. PURCHASE RETURN BOOKS Books used for recording goods returned to the seller. DATE PARTICULARS L.F DEBIT NOTES AMOUNT
  • 11. SALES RETURN BOOKS Books used for recording the goods returned by the buyer. DATE PARTICULARS L.F CREDIT NOTE AMOUNT
  • 12.
  • 13.
  • 14.
  • 15.