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  • As there will be 8 different books it can be divided among the workers according to their ability
  • It helps in easy detection of errors
  • It increases the efficiency of the person as he entrusted to maintain one particular book only
  • It eases the process of posting into the ledger
  • The process of checking becomes easy
  • All the similar transaction are made available at one single place
  • The responsibility is fixed on a single person, as he is the only person maintaining the book

Types of Subsidiary Books

Used to Record All

Cash book

cash receipts and payments only

Purchases book

credit purchase of goods in trade only

Sales book

credit sale of goods in trade only

Purchases returns book

goods returned by us to our suppliers (Purchased on credit only)

Sales return book

goods returned to us by our customers (Sold on credit only)

Bills receivable book

accepted bills received by us

Bills payable book

all the bills given by our creditors and accepted by us

Journal proper

those transactions for which there is no separate book

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