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Subsidiary Books

(1) Cash Book
 

(2) Purchase Book (Credit purchase)
 

(3) Sales Book (Credit sales)
 

(4) Purchases Return Book (Credit purchases return)
 

(5) Sales Return Book (Credit sales return)
 

(6) Bills Receivable Book (Bills receivable received)
 

(7) Bills Payable Book (Bills accepted)
 

(8) Journal Proper (Record transactions not recorded elsewhere)


Main Books:
 

(1) Journal
 

(2)  Ledger                      

 

Purchase Book

Purchases book is meant for recording the purchase of goods on credit. If any property other than goods is bought on credit, it should not be recorded in this book. Similarly, cash purchases are also not recorded in this book. The ruling of the purchases book is as follows:
 

Purchases Book
 

Date Particulars      Invoice No.    Ledger Folio    Details Total Rs.  

 

Sales Book

In Sales book, only credit sales of goods in trade are recorded. It is maintained on the lines similar to those on which our Purchases Book is maintained. In ‘Particulars Column, the name of the coustomers alongwith details of the goods sold to them are recorded. Sales Book is prepared on the basis of copies of invoice sent of customers. To post Sales Book, the accounts of the customers are individually debited with respective amounts at the end of every month. Sales Account is credited with the monthly total of the Sales Book.
 

Cash Sales will be entered in the Cash Book; credit sale of various assets or investments will be journalised.
 

 


Specimen of Sales Book

The following is a specimen of Sales Book:

SALES BOOK

Date  Particulars  Invoice No. Ledger Folio       Details     Total Rs.    


Let's Practice.
 
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Purchases Returns Book

The Purchase returns books records the details of goods returned by the business enterprise to the supplier(s). The goods purchased for cash and returned are not recorded in this book. When the goods are returned to the supplier, a debit note is sent to him indicating that his account has been debited with the amount mentioned in the debit note.

 
 

 

Specimen of the purchase returns book

The specimen of the purchase returns book is as follows:
 

        PURCHASE RETURNS BOOK
 

Date Particulars Invoice No. Ledger Folio Details Total Rs.


 

Sales Returns Book

Goods may be returned by the customers for a variety of reasons such as wrong quantity and/or quality. Hence, the details of goods returned by the customers are recorded in this book. Goods sold for cash and returned do not find a place in sales returns book. When goods are returned by the customer a credit note is sent to him intimating that his account has been credited with the value of goods returned.
 

 

 

Specimen of the purchase returns book
 

A specimen of the sales returns book is as follows.
 

                SALES RETURNS BOOK
 

Date Particulars  Credit  Ledger Folio Amount  Total Rs.  Note No.   


Let's Practice.

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