Question

Which of the following is/are the subsidiary books?

• A. Primary Book
• B. Bills Payable Book
• C. Purchases Book
• D. (B) & (C)

Answer 1

The correct option is D (B) & (C)

We can divide the subsidiary books into the following types:

• Cash book.
• Purchases book.
• Sales book.
• Purchases return or return outwards book.
• Sales return or return inwards book.
• Bills receivable book.
• Bills payable book.
• Journal proper.