Which of these are the advantages of the subsidiary books?
A
Division of work
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B
Specialization and efficiency
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C
Saving of time
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D
All the three
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Solution
The correct option is D All the three Subsidiary books are used when specific transactions are recorded in specific books at the first instance.
It includes purchase book, sales book, returns books etc. specifically to record these specific transaction. Hence it divides the work, facilitates specialization with effectiveness and also saves the time. All entries are recorded in chronological order in the respective books.