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The material defines subsidiary books (special journals/day books), lists which transactions map to each book, and details the Purchase Day Book and Sales Day Book for credit purchases and credit sales. It also covers returns inward/outward and introduces recording cash and bank transactions through the Cash Book with debit/credit sides.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/unit-ii-subsidiary-books-special-journals-day-books/650764/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/unit-ii-subsidiary-books-special-journals-day-books/650764.png","ImageObject",300,407,{"name":92,"@type":93},"RizkyPratama_92","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-24",true,{"@type":102,"interactionType":103,"userInteractionCount":19},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What are Subsidiary Books and why are they used instead of only a journal of original entry?","Question",{"text":112,"@type":113},"Subsidiary Books are books meant for specific transactions of a similar nature. They are used by subdividing the journal into specific journals/day books to overcome limitations of recording everything only in a general journal.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What type of transactions are recorded in the Purchase Day Book?",{"text":117,"@type":113},"The Purchase Day Book records transactions related to credit purchase of goods only. Cash purchases and purchases of items other than goods are not recorded in this book.",{"name":119,"@type":110,"acceptedAnswer":120},"How are returns recorded in the Returns Inward and Returns Outward books?",{"text":121,"@type":113},"Returns Inward records goods returned by customers and is also known as the Sales Return Book. Returns Outward records goods returned by us to creditors and is also known as the Purchase Return Book; customers issue a Debit Note and suppliers issue a Credit Note for the returned value.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},650764,1792897886,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":19,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":29,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":144},962094243231,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Unit II  \nSUBSIDIARY BOOKS  \nSUBSIDIARY BOOKS  \nSubsidiary Books refers to books meant for specific transactions of similar nature. Subsidiary Books are also known as Special journals or day books. To overcome shortcoming of the use of the journal only as a book of original entry, the journal is subdivided into specific journals or subsidiary books.  \nThe sub-division of journal is done as follows:  \n\n| Transaction | Subsidiary Book |\n| --- | --- |\n| All cash and bank transactions | Cash Book - has columns for cash, bank and cash discount |\n| All credit purchase of goods | Purchase Day Book |\n| All credit sale of goods | Sales Day Book |\n| All purchase returns – i.e. return of goods back to suppliers due to defects | Purchase Return Book or Return\u003Cbr>Outward Book |\n| All sales returns – i.e. return of goods back from Customers | Sales Return Book or Return Inward Book |\n\nPURCHASE DAY BOOK  \nThe purchase day book records the transactions related to credit purchase of goods only. It follows that any cash purchase or purchase of things other than goods is not recorded in the purchase day book. Periodically, the totals of Purchase day book are posted to Purchase account in the ledger. The specimen Purchase day book is given below:  \nIn the Books of    \nPurchase Day Book  \n\n| Date | Name of the Suppliers and details of Goods\u003Cbr>Purchased | Invoice reference | L.\u003Cbr>F. | Amount\u003Cbr>(`) | Remarks |\n| --- | --- | --- | --- | --- | --- |\n\nIllustration  \n1. Bought 20 tables @ ` 500 per table from M.M Appliances on credit @ 12% trade discount as per invoice number 22,334 on 2nd March.  \n2. Purchased three dozen chairs @ ` 250 each from Metro chairs as per invoice number 1112 on 4th March.  \n3. Second hand furniture bought from Golden Furnitures on credit as per invoice number 375 for ` 1200 on 7th March.  \n4. Purchased seven book racks from Mayur Furnitures for ` 4,900 paid for in cash on 6th March.  \n5. Purchased Machinery for ` 30,000 from Kirloskar Ltd on 9th March as per invoice number 37.  \nSolution:  \nIn the Books of Furniture Shop  \nPurchase Day Book  \n\n| Date | Name of the Suppliers and Details of goods purchased | Invoice\u003Cbr>reference | L.\u003Cbr>F. | Amount\u003Cbr>(`) |\n| --- | --- | --- | --- | --- |\n| 2nd Mar. | M.M Appliances\u003Cbr>20 tables@ 500 and 12% trade discount (20 * 500) = 10000 less 12% discount | 22334 |  | 8,800 |\n| 4th Mar. | Metro Chairs (3 dozen chairs @ 250 per chair) | 1112 |  | 9,000 |\n| 7th Mar. | Golden Furniture | 375 |  | 1,200 |\n|  | Total |  |  | 19,000 |\n\nSALES DAY BOOK  \nThe sales day book records transaction of credit sale of goods to customers. Sale of other things, even on credit, will not be entered in the sales day book but will be entered in Journal Proper. If goods are sold for cash, it will be entered in cash book. Total of sales day book is periodically posted to sales account in the ledger. The specimen of a sales day book is given below.  \nIn the books of    \nSales Day Book  \n\n| Date | Particulars | Invoice reference | L. F. | Amount | Remarks |\n| --- | --- | --- | --- | --- | --- |\n\nIllustration  \n1st July Sold Tip Top clothing 50 suits of ` 2,200 each on two months credit on invoice  \nnumber-2  \n11th July Sold to New India Woolen 100 sweaters @ ` 250 each on invoice number 55  \n13th July Received an order from Modern clothing for 100 trousers @ ` 500 at trade discount of 10%  \n17th July Sold 50 sarees to Lunkad brothers @ ` 750 each 25th July Sold T-shirts at exhibition hall for cash for ` 7,500  \nSolution:  \nIn the books of Cloth Marchant  \nSales Day Book  \n\n| Date | Particulars | Invoice reference | L. F. | Amount |\n| --- | --- | --- | --- | --- |\n| 1st July | Tip Top Clothing (50 suits @ ` 2,200) | 2 |  | 1,10,000 |\n| 11th\u003Cbr>July | New India Woolen (100 sweaters @ ` 250) | 55 |  | 25,000 |\n| 17th\u003Cbr>July | Lunkad brother 50 sarees @ ` 750 |  |  | 37,500 |\n|  | Total |  |  | 1,72,500 |\n\nOTHER SUBSIDIARY BOOKS – RETURNS INWARD, RETURN OUTWARD  \nReturn Inward Book-The transactions relating to good","cbCairErTTZcG7PI","https://ap.wps.com/l/cbCairErTTZcG7PI","pdf",270278,"English","# Subsidiary Books\n## Meaning and purpose\n## Classification of transactions\n# Purchase Day Book\n## Recording and specimen format\n## Illustrations and solutions\n# Sales Day Book\n## Recording and specimen format\n## Illustrations and solutions\n# Other Subsidiary Books: Returns Inward/Outward\n# Recording of Cash and Bank Transactions\n## Cash Book definition and structure","[{\"question\":\"What are Subsidiary Books and why are they used instead of only a journal of original entry?\",\"answer\":\"Subsidiary Books are books meant for specific transactions of a similar nature. They are used by subdividing the journal into specific journals/day books to overcome limitations of recording everything only in a general journal.\"},{\"question\":\"What type of transactions are recorded in the Purchase Day Book?\",\"answer\":\"The Purchase Day Book records transactions related to credit purchase of goods only. Cash purchases and purchases of items other than goods are not recorded in this book.\"},{\"question\":\"How are returns recorded in the Returns Inward and Returns Outward books?\",\"answer\":\"Returns Inward records goods returned by customers and is also known as the Sales Return Book. Returns Outward records goods returned by us to creditors and is also known as the Purchase Return Book; customers issue a Debit Note and suppliers issue a Credit Note for the returned value.\"}]","Unit II - Subsidiary Books - Special journals (day books) | PDF",1792843072,15]