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SUBSIDIARY BOOKS
1.
2.
3.
4.
TYPES OF SUBSIDIARY
BOOKS
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.
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