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Accountancy - Meaning of subsidiary books | 11th Accountancy : Chapter 6 : Subsidiary Books - I

Chapter: 11th Accountancy : Chapter 6 : Subsidiary Books - I

Meaning of subsidiary books

Subsidiary books are sub-divisions of journal in each of which transactions of similar nature are recorded.

Meaning of subsidiary books

Subsidiary books are sub-divisions of journal in each of which transactions of similar nature are recorded. These are the books of prime entry. Instead of recording in one journal, the transactions are recorded in a number of prescribed books.

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