Page 156 - Office Practice and Accounting -9

UNIT
11 Subsidiary Book

Learning objectives:

After the completion of this unit, students will be able
to understand:

• meaning of subsidiary books.
• advantages and importance of subsidiary books.
• to prepare:
- Purchase book
- Purchase return book
- Sales book
- Sales return book
- Cash book

Single column
Double column
Triple column

152 Office Practice and Accounting 9